TRIMBAK KONHER PATIL vs INCOME TAX OFFICER

Authority: ITAT Tribunal/Court: Bangalore Date: 2026-06-25 AY: 2019-20 Section: 250, 143(1)(a), 139(1), 143(1), 154, 36(1)(va), 43B, 139(1) Acts: Income Tax Act, 1961; Employees' Provident Fund and Miscellaneous Provisions Act, 1952; Employees' State Insurance Act, 1948 Result: Allowed Citation: 726Taxpundit158 Justices: Waseem Ahmed, Keshav Dubey Appeal No: ITA 2536/BANG/2025

Whether the adjustment under section 143(1) for delayed payment of employee contribution to PF/ESI can be made for assessment years prior to AY 2021-22 — Held No, as the amendment is prospective and the issue was debatable. Whether the amendment to section 36(1)(va) and section 43B by Finance Act 2021 is prospective — Held Yes.

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TRIMBAK KONHER PATIL vs INCOME TAX OFFICER

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