https://www.taxtmi.com/caselaws?id=419934 The Tribunal allowed the appeal, condoning the delay in filing due to the Covid pandemic and permitting the deduction of employees' contribution under section 36(1)(va) read with section 43B of the Income-tax Act, 1961. The Tribunal held that the appellant's delayed deposit of the contributions before the filing deadline under section 139 was permissible, citing relevant precedents and the absence of the 2021 amendment that mandates disallowance for delayed contributions. Consequently, the Tribunal directed the deletion of the disallowed amount, ruling in favor of the appellant. en-us Mon, 21 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419934 The Tribunal allowed the appeal, condoning the delay in filing due to the Covid pandemic and permitting the deduction of employees' contribution under section 36(1)(va) read with section 43B of the Income-tax Act, 1961. The Tribunal held that the appellant's delayed deposit of the contributions before the filing deadline under section 139 was permissible, citing relevant precedents and the absence of the 2021 amendment that mandates disallowance for delayed contributions. Consequently, the Tribunal directed the deletion of the disallowed amount, ruling in favor of the appellant. Case-Laws Income Tax Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419934