https://www.taxtmi.com/caselaws?id=421044 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to verify the payment dates and allow the deduction if the contributions were deposited before the due date for filing the return under section 139(1). The Tribunal's decision was based on the consistent view of allowing such deductions if the payments were made before the due date for filing the return, despite the amendments brought by the Finance Act 2021, which were applicable prospectively. en-us Wed, 16 Mar 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421044 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to verify the payment dates and allow the deduction if the contributions were deposited before the due date for filing the return under section 139(1). The Tribunal's decision was based on the consistent view of allowing such deductions if the payments were made before the due date for filing the return, despite the amendments brought by the Finance Act 2021, which were applicable prospectively. Case-Laws Income Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421044