https://www.taxtmi.com/caselaws?id=421616 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the disallowance of INR 17,17,650 for delayed payment of employee's provident fund contribution under section 36(1)(va) of the Income Tax Act. The Tribunal found that the payment was made before the due date of filing the income tax return, in line with judicial precedents, and noted that recent amendments applied from the assessment year 2021-22 onwards. The second ground raised by the assessee was dismissed as not pressed, resulting in a partial allowance of the appeal pronounced on 26.04.2022. en-us Tue, 26 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421616 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the disallowance of INR 17,17,650 for delayed payment of employee's provident fund contribution under section 36(1)(va) of the Income Tax Act. The Tribunal found that the payment was made before the due date of filing the income tax return, in line with judicial precedents, and noted that recent amendments applied from the assessment year 2021-22 onwards. The second ground raised by the assessee was dismissed as not pressed, resulting in a partial allowance of the appeal pronounced on 26.04.2022. Case-Laws Income Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421616