https://www.taxtmi.com/caselaws?id=416301 The Tribunal allowed the appeal, directing the deletion of the disallowance made under Section 36(1)(va) and quashing the rectification order passed without serving notice. Contributions made before the due date of filing the return of income should not be disallowed, and procedural fairness in rectification proceedings must be upheld. The Tribunal also condoned the delay in filing the appeal due to the COVID-19 pandemic. en-us Mon, 29 Nov 2021 00:00:00 +0530 Sat, 25 Dec 2021 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416301 The Tribunal allowed the appeal, directing the deletion of the disallowance made under Section 36(1)(va) and quashing the rectification order passed without serving notice. Contributions made before the due date of filing the return of income should not be disallowed, and procedural fairness in rectification proceedings must be upheld. The Tribunal also condoned the delay in filing the appeal due to the COVID-19 pandemic. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416301