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TMI Blog2022 (9) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... ase it is noticed that the issue is with regard to allowability of PF and ESIC paid beyond the prescribed date but within the due date of filing of return, therefore, the same is allowable. This issue has also been decided in Odyssey Motors Pvt. Ltd. [ 2022 (8) TMI 1526 - ITAT CUTTACK] in favour of the assessee. This being so, respectful following the principles laid down in the case of TV Today N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that the issue was squarely covered by the decision of the coordinate bench of the Tribunal in the case of Jambeswar Jena in ITA No. 102/CTK/2021, order dated 06.04.2022, wherein the coordinate bench of the Tribunal has, after considering the amendment brought in by the Finance Act, 2021, held that the amendment was prospective in nature. 3. In reply, the ld. Sr. Dr submitted that the amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature. It was the submission that in view of the Explanation, the employees contribution to PF ESI paid beyond the due date under the respective Act is liable to be upheld. 4. We have considered rival submissions. 5. In respect of retrospective/prospective operation of the amendment by the Finance Act, 2021, the issue is now settled by the decision of the Hon ble Delhi High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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