https://www.taxtmi.com/caselaws?id=423738 The Tribunal condoned the delay in filing the appeal due to exceptional circumstances, allowing the appeal for adjudication. The disallowance of contribution towards ESI and PF was overturned in favor of the assessee based on timely payment before the return due date and absence of Explanation-5 applicability. The Tribunal dismissed the CIT(A)'s stand on Explanation-5 applicability for the assessment year and remanded the TDS credit issue back to the Assessing Officer for further review, emphasizing a fair opportunity for the assessee to provide necessary documents and attend hearings. en-us Fri, 10 Jun 2022 00:00:00 +0530 Tue, 14 Jun 2022 08:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423738 The Tribunal condoned the delay in filing the appeal due to exceptional circumstances, allowing the appeal for adjudication. The disallowance of contribution towards ESI and PF was overturned in favor of the assessee based on timely payment before the return due date and absence of Explanation-5 applicability. The Tribunal dismissed the CIT(A)'s stand on Explanation-5 applicability for the assessment year and remanded the TDS credit issue back to the Assessing Officer for further review, emphasizing a fair opportunity for the assessee to provide necessary documents and attend hearings. Case-Laws Income Tax Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423738