https://www.taxtmi.com/caselaws?id=458212 Disallowance of employees' provident fund contribution under section 36(1)(va) was deleted because the assessee showed that payments were made within the due date prescribed by the Coal Mines Provident Fund Scheme, 1948. Rule 33A(2) required deposit on or before the last day of the month following the relevant month, and the Tribunal accepted that the amounts were paid within that time. Reliance on an audit report carrying an incorrect due date was insufficient, and the appellate authority was required to verify the actual payment dates and decide the issue on merits. Relief was therefore granted on the provident fund claim. en-us Wed, 01 Feb 2023 00:00:00 +0530 Tue, 15 Oct 2024 17:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458212 Disallowance of employees' provident fund contribution under section 36(1)(va) was deleted because the assessee showed that payments were made within the due date prescribed by the Coal Mines Provident Fund Scheme, 1948. Rule 33A(2) required deposit on or before the last day of the month following the relevant month, and the Tribunal accepted that the amounts were paid within that time. Reliance on an audit report carrying an incorrect due date was insufficient, and the appellate authority was required to verify the actual payment dates and decide the issue on merits. Relief was therefore granted on the provident fund claim. Case-Laws Income Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458212