https://www.taxtmi.com/caselaws?id=418073 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 2,38,852 towards employees' contribution to ESIC and PF. The Tribunal held that contributions paid before the due date of filing the return of income should not be disallowed, citing judicial precedents. Additionally, the Tribunal condoned the 19-day delay in filing the appeal due to technical glitches, as the reasons provided were considered bona fide. The consolidated order applied to related appeals, resulting in their allowance as well. en-us Thu, 20 Jan 2022 00:00:00 +0530 Tue, 08 Feb 2022 06:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418073 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 2,38,852 towards employees' contribution to ESIC and PF. The Tribunal held that contributions paid before the due date of filing the return of income should not be disallowed, citing judicial precedents. Additionally, the Tribunal condoned the 19-day delay in filing the appeal due to technical glitches, as the reasons provided were considered bona fide. The consolidated order applied to related appeals, resulting in their allowance as well. Case-Laws Income Tax Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418073