https://www.taxtmi.com/caselaws?id=398501 The tribunal partially allowed the assessee's appeal by condoning the delay in filing, deleting the disallowance of interest under Section 36(1)(iii), and upholding the disallowance of the delayed Provident Fund payment under Section 36(1)(va). The tribunal justified the procedural delay in pronouncing the order due to the exceptional circumstances of the COVID-19 pandemic, excluding the lockdown period from the computation of the 90-day limit. en-us Fri, 11 Sep 2020 00:00:00 +0530 Thu, 17 Sep 2020 18:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398501 The tribunal partially allowed the assessee's appeal by condoning the delay in filing, deleting the disallowance of interest under Section 36(1)(iii), and upholding the disallowance of the delayed Provident Fund payment under Section 36(1)(va). The tribunal justified the procedural delay in pronouncing the order due to the exceptional circumstances of the COVID-19 pandemic, excluding the lockdown period from the computation of the 90-day limit. Case-Laws Income Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398501