https://www.taxtmi.com/caselaws?id=778805 ITAT KOLKATA-AT directed the AO to allow deduction of Rs.2,65,767 deposited on 16.09.2019 since 15.09.2019 was a Sunday and, applying s.10 GCA, the next working day deposit is permissible, subject to verification. For other provident-fund payments the AO must verify whether competent authority extended due dates for technical glitches; if so and payments were within such extensions, deductions are to be allowed. The assessee must produce any extension notifications and payment evidence (including alleged April-May 2020 extension). Ground No.1 is partly allowed: confirmed relief Rs.56,13,470; AO to verify amounts of Rs.11,82,901. en-us Tue, 21 Jan 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778805 ITAT KOLKATA-AT directed the AO to allow deduction of Rs.2,65,767 deposited on 16.09.2019 since 15.09.2019 was a Sunday and, applying s.10 GCA, the next working day deposit is permissible, subject to verification. For other provident-fund payments the AO must verify whether competent authority extended due dates for technical glitches; if so and payments were within such extensions, deductions are to be allowed. The assessee must produce any extension notifications and payment evidence (including alleged April-May 2020 extension). Ground No.1 is partly allowed: confirmed relief Rs.56,13,470; AO to verify amounts of Rs.11,82,901. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778805