Disallowance u/s 36(1)(va) of the Act of delayed deposit of ESI & Employees Provident Fund Contribution

Last updated: 28 August 2021
Quick Summary
This ruling concerns the disallowance of delayed deposits of Employee State Insurance (ESI) and Employees' Provident Fund (EPF) contributions under Section 36(1)(va) of the Act. The Tribunal clarified that the amendment introduced by the Finance Act 2021, which disallows such delayed deposits, applies prospectively. Therefore, if the employee contributions were deposited before the income tax return filing date, they should not be disallowed for the relevant assessment year.

Court :
ITAT Hyderabad

Brief :
This is assessee�s appeal for the A.Y 2019-20 against the order, dated 10.12.2019 passed by the National Faceless Appeal Centre (NFAC), New Delhi in the appeal filed by the assessee before the CIT (A)- 9, Hyderabad.

Citation :
ITA No.293/Hyd/2021

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Poojitha Raam Vinay
Published in Income Tax
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Attached File : 1442821_4284_18.pdf
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