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TMI Blog2022 (1) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... uishing the present cases from those decided by the ITAT have been pointed out by the Ld. DR before us and admittedly the amounts of employees' contribution to ESI and PF stood paid before the due date of filing of return of income, the issue of disallowance on account of delayed payments of employees' contribution to ESI and PF is squarely covered by the aforesaid decisions, following which the disallowance made of ESI/PF employees' contribution u/s. 36(1)(va) is deleted. - Decided in favour of assessee. - ITA Nos. 223 & 224/Chd/2021 - - - Dated:- 22-12-2021 - Annapurna Gupta, Member (A) And N.K. Choudhry, Member (J) For the Appellant : Ajay Jain, CA For the Respondents : Ranjit Kaur, Sr. DR ORDER Per Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in their respective Acts for the purpose of claiming deduction thereof. The Ld. CIT(A) held that the said amendment to be clarificatory and hence retrospective in application. Accordingly, the contention of the Ld. Counsel for the assessee that the issue already stood decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs. Rai Agro Industries (2011) 334 ITR 122 (P H) CIT vs. Hemla Embroidery Mills (P) Ltd. (2014) 366 ITR 167 (P H), was brushed aside and the addition upheld. 4. This issue has been dealt with and adjudicated by the ITAT in a number of cases, consistently ruling in favour of the assessee, holding that the amendment to section 43B of the Act by insertion of Explanation-5 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing applicable in relation to assessment year 2021-22 and subsequent years. Therefore the addition, we hold, cannot be made on the strength of the amendment effected by Finance Act 2021 to section 36(1)(va)/43B of the Act. Moreover it is an admitted position that the jurisdictional High Court has in various decisions held that employees contribution to ESI PF is allowable if paid by the due date of filing return of income u/s. 139(1) of the Act. The jurisdictional High Court has held so in the following cases: 1) CIT Vs. Nuchem Limited, ITA No. 323 of 2009 2) CIT Vs. Hernia Embroidery Mills Pvt. Ltd.: (2014), 366 ITR 167 7. In view of the above, we hold that the claim of employees contribution to ESI and PF as per section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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