https://www.taxtmi.com/caselaws?id=301255 The Tribunal allowed the appeal of the assessee, directing the deletion of the disallowed amount under Section 36(1)(va) of the Income Tax Act for late payments towards Provident Fund and Employees' State Insurance. It held that contributions made before the due date of filing returns should not be disallowed, citing jurisdictional High Court decisions and rejecting the retrospective application of recent amendments to relevant sections. The Tribunal also disagreed with the statutory auditor's disallowance under Form 3CD, emphasizing that the contributions were made timely. en-us Mon, 29 Nov 2021 00:00:00 +0530 Wed, 30 Mar 2022 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301255 The Tribunal allowed the appeal of the assessee, directing the deletion of the disallowed amount under Section 36(1)(va) of the Income Tax Act for late payments towards Provident Fund and Employees' State Insurance. It held that contributions made before the due date of filing returns should not be disallowed, citing jurisdictional High Court decisions and rejecting the retrospective application of recent amendments to relevant sections. The Tribunal also disagreed with the statutory auditor's disallowance under Form 3CD, emphasizing that the contributions were made timely. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301255