https://www.taxtmi.com/caselaws?id=417494 The tribunal allowed the appeal, deleting the disallowance of Rs. 56,026 sustained by the CIT(A). The tribunal referenced previous ITAT decisions supporting the appellant's position that contributions made before the due date for filing the return should not be disallowed, even if deposited late. The tribunal noted consistency in rulings across various ITAT benches and concluded in favor of the appellant, pronouncing the order on 07.12.2021. en-us Tue, 07 Dec 2021 00:00:00 +0530 Tue, 25 Jan 2022 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417494 The tribunal allowed the appeal, deleting the disallowance of Rs. 56,026 sustained by the CIT(A). The tribunal referenced previous ITAT decisions supporting the appellant's position that contributions made before the due date for filing the return should not be disallowed, even if deposited late. The tribunal noted consistency in rulings across various ITAT benches and concluded in favor of the appellant, pronouncing the order on 07.12.2021. Case-Laws Income Tax Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417494