https://www.taxtmi.com/caselaws?id=403474 The Tribunal focused on the disallowance of the employee's contribution to the provident fund due to a delay in deposit. It emphasized verifying payment dates and granted the appellant an opportunity to present their case before the CIT(A) for further assessment. The decision to allow the appeal for statistical purposes indicates a procedural victory rather than a substantive ruling on the typographical mistake or delay in provident fund deposit. The matter was remanded back to the CIT(A) for additional verification and decision-making. en-us Wed, 23 Dec 2020 00:00:00 +0530 Sat, 30 Jan 2021 07:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403474 The Tribunal focused on the disallowance of the employee's contribution to the provident fund due to a delay in deposit. It emphasized verifying payment dates and granted the appellant an opportunity to present their case before the CIT(A) for further assessment. The decision to allow the appeal for statistical purposes indicates a procedural victory rather than a substantive ruling on the typographical mistake or delay in provident fund deposit. The matter was remanded back to the CIT(A) for additional verification and decision-making. Case-Laws Income Tax Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403474