2022 (5) TMI 1686

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....order of learned CIT(A) dated 27.8.2021 pertains to A.Y. 2018-19. 2. The grounds of appeal read as under : 1. The Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi has erred in confirming the action of Ld. AO of disallowing employees contribution to PF, ESIC and MLWF of Rs.18,31,226/-u/s 36(1)(va). 2. Ld. CIT (A) erred in confirming the action of Id. AO of making additions....

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....to the date of filing of return is sufficient compliance. The Finance Act, 2021 has provided an explanation in this regard for the disallowance of the sum which is paid after the due date. When this fact is taken into account by no stretch of imagination it can said that the above said adjustment can fall under the category of 143(1) prima-facie adjustment. Hence, I hold that CPC has no jurisdicti....