2022 (8) TMI 1601

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.... Tejinder Pal Singh, D.R. ORDER Per : Kuldip Singh, Judicial Member: The appellant, M/s. Sila Solutions Pvt. Ltd. (hereinafter referred to as 'the assessee') by filing the present appeal, sought to set aside the impugned order dated 29.09.2021 passed by the National Faceless Appeal Centre(NFAC) [Commissioner of Income Tax (Appeals), Delhi] (hereinafter referred to as CIT(A)] qua the asses....

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....does not require the auditor to express any opinion on whether any amount is allowable or not 4. The Ld. CIT(A) fell in error of law in not appreciating that the amounts could not be disallowed u/s, 36(l)(va) of the Act since the same were deposited before the due date of filing the income tax return, which was in compliance with the prevailing law." 2. Briefly stated facts necessary f....

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.... of the parties to the appeal, perused the orders passed by the Ld. Lower Revenue Authorities and documents available on record in the light of the facts and circumstances of the case and the case law relied upon. 5. Undisputedly, the assessee has deposited payment towards the Employees contribution of PF & ESI after due date prescribed in the relevant Act but before the due date of filing inco....

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....om A.Y. 2021-22 only, meaning thereby section 36(1)(va) of the Act is to be construed only as prospective in operation, hence not applicable to the year under consideration. 7. Hon'ble High Court of Bombay in case of Ghatge Patil Transporters Ltd. (supra) held that both employees' and employer's contribution are covered under amendment to section 43B and covered under judgment of Hon'ble Suprem....