https://www.taxtmi.com/caselaws?id=417167 The Tribunal allowed the appeal, ruling that the disallowance of delayed remittance of Provident Fund (PF) and Employees State Insurance (ESI) contributions was not justified. The appellant's timely payments before the due date for filing income tax returns, supported by relevant case law, were deemed acceptable. The Tribunal emphasized the limitations on the retrospective application of amended provisions introduced by the Finance Act 2021, stating that no disallowance could be made for PF/ESI payments made within the due date for filing returns despite being beyond the dates specified in the Acts. en-us Mon, 03 Jan 2022 00:00:00 +0530 Mon, 17 Jan 2022 08:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417167 The Tribunal allowed the appeal, ruling that the disallowance of delayed remittance of Provident Fund (PF) and Employees State Insurance (ESI) contributions was not justified. The appellant's timely payments before the due date for filing income tax returns, supported by relevant case law, were deemed acceptable. The Tribunal emphasized the limitations on the retrospective application of amended provisions introduced by the Finance Act 2021, stating that no disallowance could be made for PF/ESI payments made within the due date for filing returns despite being beyond the dates specified in the Acts. Case-Laws Income Tax Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417167