https://www.taxtmi.com/caselaws?id=423560 The Tribunal allowed the appellant's appeal for statistical purposes, condoning the delay in filing the appeal and directing the AO to delete the addition related to employees' contribution towards provident fund, applying the Amendment prospectively from AY 2021-22 onwards. The issue of non-payment of GST was remitted back to the AO for a fresh decision to provide the appellant with a fair opportunity to present their case. The Tribunal emphasized the importance of affording the appellant a chance to address the issues raised. en-us Tue, 24 May 2022 00:00:00 +0530 Thu, 09 Jun 2022 08:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423560 The Tribunal allowed the appellant's appeal for statistical purposes, condoning the delay in filing the appeal and directing the AO to delete the addition related to employees' contribution towards provident fund, applying the Amendment prospectively from AY 2021-22 onwards. The issue of non-payment of GST was remitted back to the AO for a fresh decision to provide the appellant with a fair opportunity to present their case. The Tribunal emphasized the importance of affording the appellant a chance to address the issues raised. Case-Laws Income Tax Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423560