https://www.taxtmi.com/caselaws?id=424920 The Tribunal ruled in favor of the assessee in three appeals regarding the disallowance of employees' contribution to provident fund before the due date of filing the return of income. The Tribunal directed the Assessing Officer to delete the disallowances for the respective assessment years, based on the argument that payments made before the due date should be allowable. The decision aligned with a High Court ruling supporting the assessee's position, emphasizing the importance of reasoned orders by the Assessing Officer in such cases. en-us Tue, 31 May 2022 00:00:00 +0530 Tue, 12 Jul 2022 09:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424920 The Tribunal ruled in favor of the assessee in three appeals regarding the disallowance of employees' contribution to provident fund before the due date of filing the return of income. The Tribunal directed the Assessing Officer to delete the disallowances for the respective assessment years, based on the argument that payments made before the due date should be allowable. The decision aligned with a High Court ruling supporting the assessee's position, emphasizing the importance of reasoned orders by the Assessing Officer in such cases. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424920