https://www.taxtmi.com/caselaws?id=428017 The Tribunal allowed the appeals, condoning delays in filing appeals due to uncontrollable circumstances and deleting disallowances under Section 36(1)(va) of the Income Tax Act for the respective assessment years. The Tribunal emphasized that disallowances could not be made if contributions were deposited before the due date for filing the return under Section 139(1), applying precedents and amendments from the Finance Act, 2021. The order was pronounced on 18th July, 2022. en-us Mon, 18 Jul 2022 00:00:00 +0530 Wed, 21 Sep 2022 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428017 The Tribunal allowed the appeals, condoning delays in filing appeals due to uncontrollable circumstances and deleting disallowances under Section 36(1)(va) of the Income Tax Act for the respective assessment years. The Tribunal emphasized that disallowances could not be made if contributions were deposited before the due date for filing the return under Section 139(1), applying precedents and amendments from the Finance Act, 2021. The order was pronounced on 18th July, 2022. Case-Laws Income Tax Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428017