TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the disallowance made under section 36(1)(va) of the Income-tax Act, 1961, for delayed deposit of employees' contribution to Provident Fund and Employees' State Insurance deserved to be deleted where the delay was attributable to non-functioning of the EPFO website and not to the assessee.
Analysis: The delay in uploading challans and remitting the employees' contribution was found to be marginal and attributable to the EPFO portal being out of order. The material placed showed that the website was not functioning properly and that the assessee had contemporaneously informed the authorities about the technical difficulty. In such circumstances, the lapse was treated as not arising from any failure on the part of the assessee to comply with the prescribed deadline.
Conclusion: The disallowance under section 36(1)(va) was deleted and the issue was decided in favour of the assessee.
TaxTMI 
