https://www.taxtmi.com/caselaws?id=420424 The Tribunal dismissed the Department's appeal, upholding the Ld. CIT(A)'s order deleting the disallowance of Rs. 4425/-. It held that employee contributions made before the due date of filing the return should not be disallowed, and the Finance Act, 2021 amendment does not apply retrospectively. The appeal was deemed not maintainable due to the low tax effect falling below the prescribed limit of Rs. 50,00,000/- as per Circular No. 17/2019 issued by CBDT. en-us Thu, 10 Mar 2022 00:00:00 +0530 Sat, 02 Apr 2022 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420424 The Tribunal dismissed the Department's appeal, upholding the Ld. CIT(A)'s order deleting the disallowance of Rs. 4425/-. It held that employee contributions made before the due date of filing the return should not be disallowed, and the Finance Act, 2021 amendment does not apply retrospectively. The appeal was deemed not maintainable due to the low tax effect falling below the prescribed limit of Rs. 50,00,000/- as per Circular No. 17/2019 issued by CBDT. Case-Laws Income Tax Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420424