2021 (11) TMI 761

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....Smt.Meenakshi Vohra, Addl.CIT-DR ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The above appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [in short the 'Ld.CIT(A)] dated 25.04.2021 relating to assessment years 2019-20, passed, u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as 'Act') 2. The soli....

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....ictional High Court in various cases had interpreted the provisions of section 36(1)(va) of the Act to hold that the employees' contribution to ESI and PF paid before the due date of filing of return of income u/s 139(1) of the Act was allowable as deduction. There is no dispute vis-à-vis the aforesaid. The Revenue Authorities below have made the impugned adjustment on the basis of amendmen....

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....clarificatory and hence, retrospective in operation. 4. We find that this issue has already been decided by ITAT, Delhi Bench, in the case of Insta Exhibition Pvt. Ltd Vs. Addl.CIT in ITA No.6941/Del/2017, dated 03.08.2021, and the ITAT, Hyderabad Bench in the case of Crescent Roadways Pvt. Ltd; Vs. DCIT in ITA No.1952/Hyd/2018, dated 01.07.2021 holding that the amendment to section 36(1)(va) a....