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TMI Blog2022 (1) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee by considering the Amendment made by the Finance Bill 2021 w.e.f. 1/4/2021 to the Provisions to Section 36(1)(va) of the Act - Assessing Officer is directed to delete the disallowance made towards PF ESI Contributions - Decided in favour of assessee. - ITA No. 1139/Del/2021 ITA No. 1140/Del/2021 - - - Dated:- 13-12-2021 - SHRI C. N. PRASAD, JUDICIAL MEMBER Appellant by : Shri Girish Gupta, CA Respondent by : Shri Om Prakash, Sr. DR ORDER PER C. N. PRASAD, JM : These two appeals are filed by the assessee against the order of the Ld.CIT (A), National Faceless Appeal Centre, in sustained the disallowance made on account of belated payment of Provident Fund and ESI Contributions while processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of being heard to the assessee in clear violation of principle of natural justice. ITA No. 1140/Del/2021 [Assessment Year : 2019-20) 1. On the facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad both in the eye of law and on facts. 2. On the facts and circumstances of the case, learned CIT(A) has erred both on facts and in law in confirming the addition of ₹ 5,80,530/-/- made by the AO(CPC) on account of late deposit of employees contribution towards provident fund and ESI Fund. 3. On the facts of case, the Ld. CIT(A) has erred in confirming the addition made by AO, that employees contribution of PF and ESI Fund would disallow when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue in appeal is squarely covered by the decisions of the Delhi High Court in the case of CIT Vs. AIMIL Ltd. [321 ITR 508] and CIT Vs. P. M Electricals Ltd. [313 ITR 1610. The Ld. Counsel referring to these decisions submits that, it has been held by Hon ble High Court that if the employer as well as the Employee Contribution towards ESI PF is paid before the due date of filing of return no disallowance can be made by the Assessing Officer. The Ld. Counsel also placed reliance on the decision of the Hon'ble Supreme Court in the case of CIT vs. Alom Extrusion Ltd. [319 ITR 306] for the said propositions. Ld. Counsel further placing reliance on the Coordinate Bench decision in the case of Chatru Mal Garg Vs. ACIT in ITA No. 850/Del/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee and the contribution have been deposited beyond the due date prescribed by the relevant authorities but at the same time it is also a fact that the amounts have been deposited with the appropriate authorities by the assessee before filing the return of income for the relevant assessment year. I find that Hon ble Delhi High Court in the case of CIT vs. AIMIL Ltd. (supra) has held that no disallowance under section 36(1 )(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon ble Punjab Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability of ame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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