Employees’ contribution to Provident Fund allowed as deposited before filing of return

Giri Bahadur Vs Ward (ITAT Mumbai) ITAT Mumbai held that amendment to section 36(1)(va) is not applicable to A.Y. 2017-2018. Accordingly, as the employees contribution to provident fund is deposited before the due date u/s. 139(1) of the Act, the same cannot be disallowed. Facts- Vide the present appeal, the appellant mainly contested that CIT(A) has erred in disallowing the employees’ contribution to Provident Fund (PF) and Employees State Insurance Corporation (ESIC) being statutory obligation discharged by Appellant before filing of return of income. Conclusion- Held that the amendment wa...