Held that the  delayed deposit of employees’ contributions towards PF and ESI for months of April and May 2020 during peak period of COVID-19 pandemic when lockdown was imposed by government, in view of fact that EPF Organisation had waived levy of penal damages for delayed payment during lockdown. Accordingly the  delay would not be treated detrimental to assessee  hence the addition is deleted. (AY. 2021-22)