https://www.taxtmi.com/caselaws?id=414582 The ITAT Jodhpur Bench allowed the appeals of the assessees, ruling that the additions made by the Assessing Officer and upheld by the CIT(A) were not justified. The contributions were deposited before the due date of filing the return of income under section 139(1) and prior to the amendment made by the Finance Act, 2021. Therefore, the additions were deleted, following earlier ITAT decisions and the binding decisions of the Hon'ble Rajasthan High Court. en-us Tue, 28 Sep 2021 00:00:00 +0530 Thu, 11 Nov 2021 19:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414582 The ITAT Jodhpur Bench allowed the appeals of the assessees, ruling that the additions made by the Assessing Officer and upheld by the CIT(A) were not justified. The contributions were deposited before the due date of filing the return of income under section 139(1) and prior to the amendment made by the Finance Act, 2021. Therefore, the additions were deleted, following earlier ITAT decisions and the binding decisions of the Hon'ble Rajasthan High Court. Case-Laws Income Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414582