Deduction u/s 36(1)(va) allowed if payment made on day next to due date, as due date being a holiday

Integrity Verification Vs ITO (ITAT Mumbai) ITAT Mumbai held that employee’s contribution paid on day next to the due date and due date being a national holiday. Matter remanded back to AO for examining the payments made and allowing the deduction u/s 36(1)(va). Facts- This appeal filed by the assessee is directed against the order passed by ld. Commissioner of Income-tax (Appeals)-National Faceless Appeal Centre for Assessment Year 2018-19. The appeal was originally heard and pronounced on 28.04.2022, however, later on in view of the decision of the Hon’ble Supreme Court in the case of Ch...