https://www.taxtmi.com/caselaws?id=773004 The ITAT Pune allowed the assessee's appeal regarding disallowance under section 36(1)(va) for late payment of employees' contribution to Provident Fund. The Tribunal held that delays in PF and ESI deposits for April-May 2020 occurred during COVID-19 lockdown when EPF Organisation itself waived penal damages. The assessee deposited amounts in June 2020 when banking resumed and maintained timely deposits thereafter. Following precedent in Diamour Jewels case, the Tribunal found no detrimental delay under the Act's explanation to section 36(1)(va). Additionally, the Tribunal allowed deletion of disallowance for superannuation fund contribution as it was deposited before statutory due date. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 13 Jun 2025 16:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773004 The ITAT Pune allowed the assessee's appeal regarding disallowance under section 36(1)(va) for late payment of employees' contribution to Provident Fund. The Tribunal held that delays in PF and ESI deposits for April-May 2020 occurred during COVID-19 lockdown when EPF Organisation itself waived penal damages. The assessee deposited amounts in June 2020 when banking resumed and maintained timely deposits thereafter. Following precedent in Diamour Jewels case, the Tribunal found no detrimental delay under the Act's explanation to section 36(1)(va). Additionally, the Tribunal allowed deletion of disallowance for superannuation fund contribution as it was deposited before statutory due date. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773004