https://www.taxtmi.com/caselaws?id=297495 ITAT, Hyderabad allowed the appeal and deleted the ESI/PF disallowance. The tribunal held that amendments to ss.36(va) and 43B (Finance Act, 2021) and the CBDT memorandum operate prospectively from 1.4.2021, so employer contributions paid before the due date for filing the s.139(1) return but after statutory due dates could not be disallowed. The impugned disallowance was therefore unsustainable and the assessment was decided in favour of the assessee. en-us Tue, 15 Jun 2021 00:00:00 +0530 Fri, 19 Sep 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297495 ITAT, Hyderabad allowed the appeal and deleted the ESI/PF disallowance. The tribunal held that amendments to ss.36(va) and 43B (Finance Act, 2021) and the CBDT memorandum operate prospectively from 1.4.2021, so employer contributions paid before the due date for filing the s.139(1) return but after statutory due dates could not be disallowed. The impugned disallowance was therefore unsustainable and the assessment was decided in favour of the assessee. Case-Laws Income Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297495