Where lower authorities disallowed payments made by assessee of employee’s contribution to National Pension Scheme on ground that same had been made beyond due date prescribed under relevant Act, since under PFRDA Act, 2013 no due date had been prescribed for making aforesaid payments, this issue required to be restored to Commissioner (Appeals) for afresh adjudication – Adani Enterprises Ltd. v. Deputy Commissioner of Income-tax – [2024] 158 taxmann.com 168 (Ahmedabad – ITAT)