In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Manish Borad149/Jodh/2022 (Assessment Year- 2020-21) Shri Devraj Beharnani Vs The Acit Atmaram Building Circle-3 Outside Sojati Gate Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Adtpb 0305 M

Section 36(1) and 54B of the I.T. Act, it is clear that the employee’s contribution can be allowed as a deduction only if it has been paid within the prescribed due dates under the relevant welfare funds and this position of law is and has always been the case and the clarifications brought about the amendment clearly apply