https://www.taxtmi.com/caselaws?id=772592 ITAT Chandigarh allowed the appeal regarding addition under section 36(1)(va) for delayed deposit of PF and ESI contributions. The court found that delays ranging from 1 day to 1 month during peak COVID lockdown period were justified, as deposits were made immediately after banks resumed operations. Following Supreme Court precedent in Checkmate Services, the tribunal considered the assessee's intention and circumstances, deleting the addition. For section 41 addition regarding trading liability cessation, the matter was remanded to AO for verification to avoid double disallowance, with appeal allowed for statistical purposes. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772592 ITAT Chandigarh allowed the appeal regarding addition under section 36(1)(va) for delayed deposit of PF and ESI contributions. The court found that delays ranging from 1 day to 1 month during peak COVID lockdown period were justified, as deposits were made immediately after banks resumed operations. Following Supreme Court precedent in Checkmate Services, the tribunal considered the assessee's intention and circumstances, deleting the addition. For section 41 addition regarding trading liability cessation, the matter was remanded to AO for verification to avoid double disallowance, with appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772592