https://www.taxtmi.com/caselaws?id=464238 Delayed deposit of employees' PF/ESI contributions was held not to justify disallowance where one due date fell on a Sunday and the amount was paid on the next working day. The Tribunal applied the principle in Section 10 of the General Clauses Act, 1897, treating payment on the first available working day as compliant in the circumstances. For the remaining contributions, the delay was only one day and was viewed as bona fide, as the assessee deposited the amounts at the earliest opportunity. The disallowance was deleted to the extent of the payment made after the Sunday due date, and the claim was allowed in part. en-us Mon, 19 Feb 2024 00:00:00 +0530 Mon, 13 Oct 2025 19:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464238 Delayed deposit of employees' PF/ESI contributions was held not to justify disallowance where one due date fell on a Sunday and the amount was paid on the next working day. The Tribunal applied the principle in Section 10 of the General Clauses Act, 1897, treating payment on the first available working day as compliant in the circumstances. For the remaining contributions, the delay was only one day and was viewed as bona fide, as the assessee deposited the amounts at the earliest opportunity. The disallowance was deleted to the extent of the payment made after the Sunday due date, and the claim was allowed in part. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464238