Home › Income-Tax Act › Ramachandra Naveen v. ADIT (2022) 194 ITD 434 (Bang.) (Trib.)/ Abdul Hassan Risvi v. ACIT (2022) 220 TTJ 813/ 220 DTR 313 (Chennai )( Trib)/GSD Constructions Indore (P) Ltd. .v. Dy. CIT ( 2022) 217 TTJ 33 (UO) / 141 taxmann.com 69 ( Indore ) (Trib)/Aroon Facilitation Management Service(P) Ltd. v Dy. CIT (2022) 215 TTJ 722 (SMC) (Delhi)(Trib)/Vinko Auto Industries Ltd. v. Dy. CIT (2022) 209 DTR 201/215 TTJ 405 (Asr) (Trib) / Dy. CIT v .G4S Facility Services (India) Pvt. Ltd. (2022) 99 ITR 206 (Delhi)( Trib) /Neev Infrastructure Pvt. Ltd. v. A CIT (2022)97 ITR 38 (Trib) (SN) (Mum) ( Trib ) /ACIT v .New Saravana Stores Brahmandamai (2022)95 ITR 7 (SN)(Chennai ) ( Trib) /Electrical India & ors v. ACIT (2022) 220 TTJ 813/ 220 DTR 313 (Chennai )( Trib)/.Electrical India & ors v. ACIT (2022) 220 TTJ 813/ 220 DTR 313 (Chennai )( Trib) / Kalpesh Synthetics(P) Ltd. v. Dy. CIT ( 2022) 213 DTR 217 / 217 TTJ 513 / 137 taxmann.com 475 / 96 ITR 690 / 195 ITD 142 (Mum)(Trib)/ Arihant Automobiles. v. ITO (2022) 194 ITD 509 (Jabalpur) (Trib.) Shree Shyam Designs (P.) Ltd. v. ADIT (2022) 194 ITD 528 (Bang.)(Trib.) Kanthi Agency Networks. v. ADIT (2022) 194 ITD 581 (Bang.) (Trib.) Paramjeet Singh. v. DCIT (2022) 194 ITD 685 (Chandigarh) (Trib.) Punjab Bevel Gears Ltd. v. DCIT (2022) 194 ITD 756 (Delhi) (Trib.) Raj Kumar v. ITD CPC, (2022) 194 ITD 802 (Delhi)(Trib.)

Ramachandra Naveen v. ADIT (2022) 194 ITD 434 (Bang.) (Trib.)/ Abdul Hassan Risvi v. ACIT (2022) 220 TTJ 813/ 220 DTR 313 (Chennai )( Trib)/GSD Constructions Indore (P) Ltd. .v. Dy. CIT ( 2022) 217 TTJ 33 (UO) / 141 taxmann.com 69 ( Indore ) (Trib)/Aroon Facilitation Management Service(P) Ltd. v Dy. CIT (2022) 215 TTJ 722 (SMC) (Delhi)(Trib)/Vinko Auto Industries Ltd. v. Dy. CIT (2022) 209 DTR 201/215 TTJ 405 (Asr) (Trib) / Dy. CIT v .G4S Facility Services (India) Pvt. Ltd. (2022) 99 ITR 206 (Delhi)( Trib) /Neev Infrastructure Pvt. Ltd. v. A CIT (2022)97 ITR 38 (Trib) (SN) (Mum) ( Trib ) /ACIT v .New Saravana Stores Brahmandamai (2022)95 ITR 7 (SN)(Chennai ) ( Trib) /Electrical India & ors v. ACIT (2022) 220 TTJ 813/ 220 DTR 313 (Chennai )( Trib)/.Electrical India & ors v. ACIT (2022) 220 TTJ 813/ 220 DTR 313 (Chennai )( Trib) / Kalpesh Synthetics(P) Ltd. v. Dy. CIT ( 2022) 213 DTR 217 / 217 TTJ 513 / 137 taxmann.com 475 / 96 ITR 690 / 195 ITD 142 (Mum)(Trib)/ Arihant Automobiles. v. ITO (2022) 194 ITD 509 (Jabalpur) (Trib.) Shree Shyam Designs (P.) Ltd. v. ADIT (2022) 194 ITD 528 (Bang.)(Trib.) Kanthi Agency Networks. v. ADIT (2022) 194 ITD 581 (Bang.) (Trib.) Paramjeet Singh. v. DCIT (2022) 194 ITD 685 (Chandigarh) (Trib.) Punjab Bevel Gears Ltd. v. DCIT (2022) 194 ITD 756 (Delhi) (Trib.) Raj Kumar v. ITD CPC, (2022) 194 ITD 802 (Delhi)(Trib.)

S. 43B : Deductions on actual payment-Provident Fund contributions-Employee’s share of contribution is made on or before due date for furnishing return of income under section 139(1), assessee would be entitled to claim deduction-Explanatory memorandum to Finance Act, 2021 proposing amendment in section 36(1)(va) as well as section 43B is applicable prospectively with effect from 1-4-2021. [S. 36(1)(va), 139]

Held that employee’s contribution of PF/ESI under section 36(1)(va) would also be covered under section 43B and if employee’s share of contribution is made on or before due date for furnishing return of income under section 139(1), then assessee would be entitled to claim deduction. Explanatory memorandum to Finance Act, 2021 proposing amendment in section 36(1)(va) as well as section 43B is applicable prospectively with effect from 1-4-2021 (AY. 2019-20)