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TMI Blog2022 (10) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... ndly be restored to the file of AO to carry out the necessary verifications. DR also did not object to the matter being restored to the file of the AO for the same. Therefore, in the interests of justice, we are restoring the matter to the file of the AO to carry out the necessary verification to ascertain if the payments have been made within due date under the ESI/relevant Act. Appeal of the assessee is allowed for statistical purposes. - ITA No. 115/Rjt/2021 - - - Dated:- 20-10-2022 - Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member For the Assessee : Ms. Devina Patel, A.R. For the Revenue : Shri B.D. Gupta, Sr. D.R. ORDER PER :SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER :- This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge in the income declared/tax credits available. 4. The assessee preferred appeal before Ld. CIT(Appeals), who rejected the assessee s appeal with the following observations: 4.1 The present appeal is against Rs. 1,82,898/- disallowance was made u/s.36(1)(va) in the order u/s 154 for failure of the appellant to pay the employees' contribution to PF/ESI before the prescribed due dates under the relevant Acts . However, it is the contention of the appellant that since the amount has been paid before the due date for filing of return of income u/s.139(1), the same ought to be allowed as a deduction as per the case laws cited. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 )(va) clarifying that provision of section 43B does riot apply and deemed to never have been applied for the purpose of determining the 'due date under this clause; and amend Section 43B, by inserting Explanation 5 to the said section to clarify that the provisions of the said section do not apply and deemed to never have been applied to a sum received by the assessee from any of his employees to which provisions of 2(24)(x) applies. The following amendments to the relevant sections as per The Finance, 2021 (No.13 of 2021) reads as under: 9. Amendment of section 36. In section 36 of the Income-tax Act, in sub-section (1), in clause (va), the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the assessee stated that it was owing to a software error in filing Audit Report that the columns got interchanged, leading to the present misunderstanding. The counsel for the assessee drew our attention to pages 96-107 (copies of Challaans for payment of Employees State Insurance Corporation) of the paper book to point out that all ESI contributions have been paid before the due dates as per the relevant Act. Accordingly, it was submitted that the matter may kindly be restored to the file of AO to carry out the necessary verifications. The DR also did not object to the matter being restored to the file of the AO for the same. 6. Therefore, in the interests of justice, we are restoring the matter to the file of the AO to carry ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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