https://www.taxtmi.com/caselaws?id=768827 ITAT DELHI allowed the assessee's appeal against additions under section 36(1)(va) for late EPF deposit. The assessee deposited Rs.8,37,196 EPF for May 2021 one day late on 16/06/2021 instead of 15/06/2021 due to technical glitches in the EPF portal. Following the precedent in FIL India Business & Research Services case, the tribunal held that when delay is caused by technical issues at the authority's end rather than assessee's fault, no penalty addition should be imposed. The impugned orders were set aside. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 15 Apr 2025 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768827 ITAT DELHI allowed the assessee's appeal against additions under section 36(1)(va) for late EPF deposit. The assessee deposited Rs.8,37,196 EPF for May 2021 one day late on 16/06/2021 instead of 15/06/2021 due to technical glitches in the EPF portal. Following the precedent in FIL India Business & Research Services case, the tribunal held that when delay is caused by technical issues at the authority's end rather than assessee's fault, no penalty addition should be imposed. The impugned orders were set aside. Case-Laws Income Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768827