https://www.taxtmi.com/caselaws?id=463884 Where the statutory due date for depositing employees' provident fund contribution falls on a holiday, payment made on the next working day must be examined in that context and cannot be mechanically disallowed under section 36(1)(va) without verification. The Tribunal noted that the contribution had been disallowed in processing under section 143(1) and sustained in first appeal, but restored the matter to the Assessing Officer for factual verification of the next-day payment and consequential allowance. The disallowance was therefore not finally upheld, and the assessee obtained partial relief. en-us Tue, 18 Jul 2023 00:00:00 +0530 Sat, 20 Sep 2025 15:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463884 Where the statutory due date for depositing employees' provident fund contribution falls on a holiday, payment made on the next working day must be examined in that context and cannot be mechanically disallowed under section 36(1)(va) without verification. The Tribunal noted that the contribution had been disallowed in processing under section 143(1) and sustained in first appeal, but restored the matter to the Assessing Officer for factual verification of the next-day payment and consequential allowance. The disallowance was therefore not finally upheld, and the assessee obtained partial relief. Case-Laws Income Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463884