https://www.taxtmi.com/caselaws?id=463270 Delayed remittance of employees' PF and ESI contributions was held not to warrant disallowance where the delay was marginal and caused by the EPFO portal being non-functional. The assessee had contemporaneously informed the authorities of the technical difficulty, and the material showed that the website was not working properly when the challans were to be uploaded. On those facts, the lapse was treated as attributable to system failure rather than any default by the assessee, and the disallowance under section 36(1)(va) was deleted. en-us Wed, 14 Feb 2024 00:00:00 +0530 Wed, 20 Aug 2025 20:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463270 Delayed remittance of employees' PF and ESI contributions was held not to warrant disallowance where the delay was marginal and caused by the EPFO portal being non-functional. The assessee had contemporaneously informed the authorities of the technical difficulty, and the material showed that the website was not working properly when the challans were to be uploaded. On those facts, the lapse was treated as attributable to system failure rather than any default by the assessee, and the disallowance under section 36(1)(va) was deleted. Case-Laws Income Tax Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463270