https://www.taxtmi.com/caselaws?id=465367 The dominant issue was whether employees' PF contributions deposited after the due date under the relevant welfare law but before the due date for filing the return under s. 139(1) could be disallowed under s. 36(1)(va) for AY 2018-19 in view of the Finance Act, 2021 amendments. The ITAT held that the 2021 amendment, effective from 01.04.2021, imposes an additional burden and is not retrospective; therefore, it does not apply to AY 2018-19. Since the contributions were deposited before the s. 139(1) due date, the disallowance was directed to be deleted and the appeal was allowed. en-us Wed, 18 May 2022 00:00:00 +0530 Thu, 18 Dec 2025 11:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465367 The dominant issue was whether employees' PF contributions deposited after the due date under the relevant welfare law but before the due date for filing the return under s. 139(1) could be disallowed under s. 36(1)(va) for AY 2018-19 in view of the Finance Act, 2021 amendments. The ITAT held that the 2021 amendment, effective from 01.04.2021, imposes an additional burden and is not retrospective; therefore, it does not apply to AY 2018-19. Since the contributions were deposited before the s. 139(1) due date, the disallowance was directed to be deleted and the appeal was allowed. Case-Laws Income Tax Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465367