Assessee deposited ESI/PF contribution received from employees has been before due date of filing section 139(1) return but after due date prescribed in corresponding statutes.  Assessing Officer added said amount to income of assessee as per provisions of section 36(1)(va) of the Act . On appeal the Tribunal held that  since legislature has not only incorporated necessary amendments in section 36(1)(va) as well as 43B vide Finance Act, 2021 to this effect but also CBDT has issued Memorandum of Explanation that same applies w.e.f. 1-4-2021 only, therefore, impugned disallowance for assessment year 2019-20 is not sustainable.   (AY. 2019 -20 )