https://www.taxtmi.com/caselaws?id=308345 The Tribunal ruled in favor of the assessee, setting aside the order of the CIT(A) and directing the AO to delete the disallowance of late payment of employees' contribution to provident fund and ESI. The Tribunal emphasized that timely payments made before the due date of filing the return should not be subject to disallowance, citing relevant case laws and highlighting the applicability of amendments introduced by the Finance Act, 2021 from the assessment year 2021-22 onwards. en-us Mon, 18 Jul 2022 00:00:00 +0530 Sun, 18 Jun 2023 17:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308345 The Tribunal ruled in favor of the assessee, setting aside the order of the CIT(A) and directing the AO to delete the disallowance of late payment of employees' contribution to provident fund and ESI. The Tribunal emphasized that timely payments made before the due date of filing the return should not be subject to disallowance, citing relevant case laws and highlighting the applicability of amendments introduced by the Finance Act, 2021 from the assessment year 2021-22 onwards. Case-Laws Income Tax Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308345