ITAT Amritsar Judgments — November 2021

The Tribunal held that employee's PF/ESI contributions deposited before the due date of filing the return under Section 139(1) are allowable deductions. It also found that the cow cess and labour welfare fund had already been offered to tax by the assessee.

The Tribunal held that employee's PF/ESI contributions deposited before the due date of filing the return under Section 139(1) are allowable deductions. It also found that the cow cess and labour welfare fund had already been offered to tax by the assessee.

The Tribunal held that disallowances made on account of late deposit of employees' contribution to EPF/ESI, when paid before the due date of filing the return of income, cannot be disallowed under Section 43B read with Section 36(1)(va) of the Act. The Tribunal followed its previous decisions on identical issues.

The Tribunal condoned the one-day delay in filing the appeal. Subsequently, considering the assessee's application for withdrawal due to opting for the Vivad se Vishwas scheme, the appeal was dismissed as withdrawn.

The Tribunal held that disallowances made on account of late deposit of employees' contribution to EPF/ESI, when paid before the due date of filing the return of income, cannot be disallowed under Section 43B read with Section 36(1)(va) of the Act. The Tribunal followed its previous decisions on identical issues.

The Tribunal held that the disallowance made by the AO and confirmed by the CIT(A) is unsustainable. The amended provisions of Section 36(1)(va) and 43B are applicable prospectively from April 1, 2021.

The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and the Income Tax Department had issued the relevant certificate. Therefore, the appeal was dismissed as withdrawn.

The Tribunal held that the disallowance on account of delayed deposit of employees' contributions to ESI & PF is not sustainable if deposited before the due date of filing the return of income. The amendments made by the Finance Act, 2021, were held to be prospective.

The Tribunal held that disallowances for late deposit of EPF/ESI, when paid before the due date of filing the return, cannot be made under Section 43B read with Section 36(1)(va) of the Income Tax Act. The impugned additions were deleted.

The Tribunal held that payments of employees' EPF/ESIC made after the statutory due date but before filing the income tax return are allowable deductions. The amendments by the Finance Act, 2021, were not retrospective.

The Tribunal condoned the 2-day delay in filing the appeal. Following previous decisions of coordinate benches, the Tribunal held that disallowances for late deposit of EPF/ESI, when paid before the due date of filing the return, are not permissible.

The Tribunal held that disallowances for late deposit of EPF/ESI, when paid before the due date of filing the return, cannot be made under Section 43B read with Section 36(1)(va) of the Income Tax Act. The impugned additions were deleted.

The tribunal allowed the assessee to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Act. The Revenue did not object to the withdrawal.

The Tribunal condoned the delay in filing the appeals, admitting them. Subsequently, the assessee sought to withdraw the appeals as they had availed the Vivad se Vishwas scheme.

The Tribunal held that the disallowance made by the AO and confirmed by the CIT(A) is not sustainable. The Tribunal deleted the disallowance based on a coordinate bench's decision.

The Tribunal held that the disallowances made on account of delayed deposit of employee's contributions to ESI & PF, when deposited before the due date of filing the return of income, are unsustainable. The amendments made by the Finance Act, 2021, are prospective and not retrospective.

The Tribunal held that the disallowance of employees' contributions towards ESI & PF, deposited before the due date of filing the return of income, is not sustainable. The amended provisions of Section 36(1)(va) and 43B are applicable prospectively.

The Tribunal held that disallowance under Section 36(1)(va) read with Section 43B cannot be made if the employees' contribution to EPF/ESIC is paid before the due date of filing the return of income under Section 139(1). The amendments by the Finance Act, 2021, were prospective.

The Tribunal held that the disallowance made by the AO and sustained by the CIT(A) is not sustainable. The amended provisions of Section 36(1)(va) and 43B of the Act are applicable prospectively from April 1, 2021.

The Tribunal held that the disallowances made on account of delayed deposit of employee's contributions to ESI & PF, when deposited before the due date of filing the return of income, are unsustainable. The amendments made by the Finance Act, 2021, are prospective and not retrospective.

The Tribunal held that payments of employees' EPF/ESIC made after the statutory due date but before filing the income tax return are allowable deductions. The amendments by the Finance Act, 2021, were not retrospective.

The Tribunal held that payments of employees' EPF/ESIC made after the statutory due date but before filing the income tax return are allowable deductions. The amendments by the Finance Act, 2021, were not retrospective.

The Tribunal held that disallowances for late deposit of EPF/ESI, when paid before the due date of filing the return, cannot be made under Section 43B read with Section 36(1)(va) of the Income Tax Act. The impugned additions were deleted.

The Tribunal held that disallowances for late deposit of EPF/ESI, when paid before the due date of filing the return, cannot be made under Section 43B read with Section 36(1)(va) of the Income Tax Act. The impugned additions were deleted.

The Tribunal held that disallowances for late deposit of EPF/ESI, when paid before the due date of filing the return, cannot be made under Section 43B read with Section 36(1)(va) of the Income Tax Act. The impugned additions were deleted.

The Tribunal condoned the delay in filing the appeals, admitting them. Subsequently, the assessee sought to withdraw the appeals as they had availed the Vivad se Vishwas scheme.

The Tribunal held that if employee contributions to EPF and ESI are deposited before the due date of filing the return under Section 139(1), they cannot be disallowed under Section 36(1)(va) or Section 43B, following jurisdictional High Court decisions. The issue of the Rs. 1,07,240 addition was remanded to the AO for fresh adjudication.

The Tribunal held that where EPF and ESI dues are paid after the due date under the respective statutes but before filing the return of income, they cannot be disallowed. The disallowance sustained by the CIT(A) was deleted.

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal.

The Tribunal held that since the employees' contributions were deposited before the due date of filing the return of income, the disallowance under Section 36(1)(va) and Section 43B of the Income Tax Act was not justified. The Tribunal followed its earlier decisions and decisions of other benches.

The Tribunal held that the disallowance made on account of delayed deposit of employees' contributions to ESI & PF, when deposited before the due date of filing the return of income, is not sustainable. The amendments by the Finance Act, 2021, were held to be prospective.

The Tribunal held that the disallowance for delayed deposit of employee's contribution to PF & ESI is not sustainable as it was deposited before the due date of filing the return of income. The issue regarding the Section 80C claim was remanded back to the AO for fresh consideration.

The Tribunal held that disallowances for delayed payments of EPF and ESI, when paid before the due date of filing the return of income, cannot be made under Section 43B read with Section 36(1)(va) of the Income Tax Act, following previous coordinate bench decisions.

The Tribunal held that disallowances for delayed payments of EPF and ESI, when paid before the due date of filing the return of income, cannot be made under Section 43B read with Section 36(1)(va) of the Income Tax Act, following previous coordinate bench decisions.

The Tribunal held that disallowance of employees' contribution to ESI and PF, if paid after the due date under respective Acts but before filing the return of income under Section 139(1), cannot be made under Section 43B or Section 36(1)(va) of the Income Tax Act. The Tribunal followed earlier coordinate bench decisions.

The Tribunal held that payments of employee contributions towards EPF and ESI made before the due date of filing the return of income are deductible. The disallowance sustained by the CIT(A) was deleted.

The Tribunal held that disallowance of employees' contribution to ESI and PF, if paid after the due date under respective Acts but before filing the return of income under Section 139(1), cannot be made under Section 43B or Section 36(1)(va) of the Income Tax Act. The Tribunal followed earlier coordinate bench decisions.

The tribunal allowed the assessees to withdraw their appeals as they had availed the Vivad se Vishwas scheme and received Form No. 3.

The tribunal allowed the assessees to withdraw their appeals as they had availed the Vivad se Vishwas scheme and received Form No. 3.

The Tribunal held that the disallowances made on account of delayed deposit of employees' contributions to ESI & PF, when deposited before the due date of filing the return of income, are not sustainable. The amendments made by the Finance Act, 2021, were held to be prospective.