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TMI Blog2022 (7) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... n [ 2022 (6) TMI 1520 - ITAT PUNE] wherein an admitted position that the assessee did deduct employees share of EPF and ESI and paid the same after the due date under the respective legislations but before the time stipulated for filing return u/s 139(1) of the Act. In our opinion, this issue is no more res integra in view of several judgments allowing deduction u/s 36(1)(va) of employees share of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds of appeal on record. 2. At the outset, we find that Appeals in ITA No. 514 and 515/PUN/2022 for A.Y. 2018-19 and 2019-20 are time barred. The ld. A.R has attributed the reasons of delay to Covid-19 pandemic. Therefore, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon ble Supreme Court in Cognizance for Extension of Limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of EPF and ESI etc. late. 6. We find that similar issue came up for consideration before co-ordinate Bench of Pune Tribunal in ITA No. 405/PUN/2021 for A.Y. 2019-10, order dated 22-06-2022, wherein it has been observed and held as under: 5. We have heard both the sides and gone through the relevant material on record. It is an admitted position that the assessee did deduct employees share of EPF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 before the due date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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