https://www.taxtmi.com/caselaws?id=417313 The Tribunal allowed the appeal, deleting the disallowance made by the Centralized Processing Center regarding the employee's contribution to ESI/PF. It emphasized adherence to the Rajasthan High Court's decisions, stating that contributions deposited before the return filing due date under Section 139(1) should not be disallowed. The Tribunal held that the amendments introduced by the Finance Act, 2021, regarding the disallowance of contributions due to delays, were prospective and did not apply to the assessment year in question. en-us Thu, 11 Nov 2021 00:00:00 +0530 Thu, 20 Jan 2022 08:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417313 The Tribunal allowed the appeal, deleting the disallowance made by the Centralized Processing Center regarding the employee's contribution to ESI/PF. It emphasized adherence to the Rajasthan High Court's decisions, stating that contributions deposited before the return filing due date under Section 139(1) should not be disallowed. The Tribunal held that the amendments introduced by the Finance Act, 2021, regarding the disallowance of contributions due to delays, were prospective and did not apply to the assessment year in question. Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417313