FA2021 amendments regarding due date of deposit of employee’s contribution to PF/ESI, are prospective w.e.f. AY 2021-22

• For AYs prior to 2021-22, deduction of employee’s contribution to PF/ESI is to be allowed if same is paid on or before due date of filing ITR.

• For assessment years prior to Assessment Year 2021-22, where PF and ESI dues are paid after due date under respective statutes but before due date of filing of return of income under section 139(1), same cannot be disallowed under section 36(1)(va).

The citation of the case is as under:

The following judgment is equally relevant on the present issues:

• Yogi Ji Technoequip (P.) Ltd. v. Dy. CIT [2021]129 taxmann.com 313 (Delhi – Trib.)

• Mohangarh Engineers and Construction Company v. Deputy Commissioner of Income-tax, Banglore [2021] 133 taxmann.com 172 (Jodh. – Trib.)

• Salzgitter Hydraulics (P.) Ltd. v. Income-Tax Officer, Ward 3(1), Hyderabad [2021] 128 taxmann.com 192 (Hyd. – Trib.)

• Bizviz Technologies Ltd. v. Deputy Commissioner of Income-tax, Bangalore [2022] 134 taxmann.com 350 (Bang. – Trib.)

• Flying Fabrication v. Deputy Commissioner of Income-tax [2021] 133 taxmann.com 84 (Delhi – Trib.)

• Adyar Ananda Bhavan Sweets India (P.) Ltd. v. ACIT [2022]134 taxmann.com 56 (Chennai – Trib.)

• Eskay Heat Transfers (P.) Ltd. v. Assistant Director of Income-tax [2022] 134 taxmann.com 289 (Ban. – Trib.)

• Bromide Chemical Industries v. Deputy Commissioner of Income-tax [2022] 135 taxmann.com 79 (Jabalpur – Trib.)

• Vidhi Clothing Company v. Deputy Commissioner of Income-tax [2022] 135 taxmann.com 327 (Bang. – Trib.)

• Megneil Tech (P.) Ltd. v. Commissioner of Income-tax, Bengaluru [2022] 135 taxmann.com 75 (Bang. – Trib.)