https://www.taxtmi.com/caselaws?id=417915 The appeal was admitted after condonation of delay due to valid reasons, including the impact of the Covid-19 pandemic. The disallowance of Rs. 5,43,203/- on account of late deposit of employee's contribution to ESI/EPF was deleted. The ITAT held that contributions made before the due date of filing the return of income under section 139(1) are allowable, irrespective of the Finance Act, 2021 amendments. The appeal of the assessee was allowed based on consistent judicial views and precedents. en-us Thu, 27 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 07:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417915 The appeal was admitted after condonation of delay due to valid reasons, including the impact of the Covid-19 pandemic. The disallowance of Rs. 5,43,203/- on account of late deposit of employee's contribution to ESI/EPF was deleted. The ITAT held that contributions made before the due date of filing the return of income under section 139(1) are allowable, irrespective of the Finance Act, 2021 amendments. The appeal of the assessee was allowed based on consistent judicial views and precedents. Case-Laws Income Tax Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417915