Home › Income-Tax Act › Arjun Yadav v. Dy.CIT (2022) 94 ITR 74 (SN) (Chandigarh)(Trib.) Lumino Industries Ltd. v. ACIT (2022) 94 ITR 675 / 215 TTJ 62 / 213 DTR 290 (Kol.)(Trib.) Navayug Labour Contractors Pvt. Ltd. v. ACIT (2022) 94 ITR 675 (Kol.)(Trib.) Jagannath Concreate Poles v. ACIT (2022) 94 ITR 675 (Kol.)(Trib.) Sandeep Mech. Engineers Ltd. v. ACIT (2022) 94 ITR 675 (Kol.)(Trib.) Jaimatadi Castings Pvt. Ltd. v. ACIT (2022) 94 ITR 675 (Kol.)(Trib.)

Arjun Yadav v. Dy.CIT (2022) 94 ITR 74 (SN) (Chandigarh)(Trib.) Lumino Industries Ltd. v. ACIT (2022) 94 ITR 675 / 215 TTJ 62 / 213 DTR 290 (Kol.)(Trib.) Navayug Labour Contractors Pvt. Ltd. v. ACIT (2022) 94 ITR 675 (Kol.)(Trib.) Jagannath Concreate Poles v. ACIT (2022) 94 ITR 675 (Kol.)(Trib.) Sandeep Mech. Engineers Ltd. v. ACIT (2022) 94 ITR 675 (Kol.)(Trib.) Jaimatadi Castings Pvt. Ltd. v. ACIT (2022) 94 ITR 675 (Kol.)(Trib.)

S. 43B : Deductions on actual payment-Employees’ contribution to Employees’ State Insurance and Provident Fund-Deposit after date specified in relevant statute-Before due date for filing return-Amendment by Finance Act, 2021 is not applicable for earlier years-No disallowance can be made-Precedent-Authorities bound to follow decision of jurisdictional High Court. [S. 36(1)(va), 139(1), 143(1)]

Held that employees’ contribution to Employees’ State Insurance and Provident Fund, deposited after date specified in relevant statute but before due date for filing return.  Amendment  by Finance Act, 2021 is not applicable for earlier years. No disallowance can be made. Authorities bound to follow decision of  jurisdictional High Court (AY.  2018-19)