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    <title>2021 (11) TMI 213 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal by the assessee, condoning the delay of 508 days and ruling in favor of the assessee on the disallowance of PF and ESI contributions. The Tribunal emphasized the importance of substantial justice over technicalities and cited various judicial precedents to support its decision.</description>
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      <description>The Tribunal allowed the appeal by the assessee, condoning the delay of 508 days and ruling in favor of the assessee on the disallowance of PF and ESI contributions. The Tribunal emphasized the importance of substantial justice over technicalities and cited various judicial precedents to support its decision.</description>
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