https://www.taxtmi.com/caselaws?id=777054 ITAT, DELHI-AT directed the AO to examine the assessee's claim that a one-day delay in depositing employee ESI/EPF contributions was caused by a technical portal glitch, and to verify the factual veracity of that claim. If established, the AO is to decide the issue in line with the ITAT precedent that technical glitches, not attributable to the assessee, negate default liability under sections 36(1)(va)/43B; the Tribunal ordered factual verification and decision accordingly. en-us Wed, 08 Jan 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777054 ITAT, DELHI-AT directed the AO to examine the assessee's claim that a one-day delay in depositing employee ESI/EPF contributions was caused by a technical portal glitch, and to verify the factual veracity of that claim. If established, the AO is to decide the issue in line with the ITAT precedent that technical glitches, not attributable to the assessee, negate default liability under sections 36(1)(va)/43B; the Tribunal ordered factual verification and decision accordingly. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777054