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TMI Blog2022 (2) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... the time for filing return u/s.139(1). This issue is no more res integra in view of several judgments allowing deduction u/s. 36(1)(va) of employees' share of contribution deposited after due date under the respective Acts but before the date prescribed u/s. 139 of the Act. As in CIT vs. Nipso Polyfabriks Ltd.[ 2012 (11) TMI 592 - HIMACHAL PRADESH HIGH COURT] has held that there exists no dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply in relation to assessment year 2021-2022 and subsequent assessment years. Since the assessment year under consideration, namely, 2018-19 is anterior to the amendment carried out with effect from A.Y. 2021-22. Instant case thereby not warranting any disallowance since the amount in question was admittedly deposited before due date u/s.139(1) of the Act. The addition is therefore, directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,50,650 on account of late deposit of employees' share of EPF and ESI contribution that was deposited before the due date of return u/s. 139. The ld. CIT(A) confirmed the disallowance in terms of section 36(1)(va) of the Act. 4. I have heard both the sides in Virtual Court and gone through the relevant material on record. It is an admitted position that the assessee did deduct employees&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding that the provisions of section 43B shall not apply for the purpose of determining the due date under this clause w.e.f. 01.04.2021. The effect of this amendment is that if the amount of employees' contribution towards EPF, ESI, etc is delayed by an employer beyond the due date under the respective Acts, the disallowance will be called for notwithstanding the fact that it was deposited b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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