https://www.taxtmi.com/caselaws?id=470996 Employees' PF and ESI contributions paid one day after the statutory due date were treated as allowable where the banking portal was non-functional on the due date. Portal unavailability was established by evidence, and payment was made on the immediately following day. The delay arose from circumstances beyond the assessee's control and was regarded as bona fide rather than attributable to the assessee. Accordingly, disallowance of the contributions was unsustainable and the related addition was deleted. en-us Fri, 28 Mar 2025 00:00:00 +0530 Mon, 17 Aug 2026 22:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470996 Employees' PF and ESI contributions paid one day after the statutory due date were treated as allowable where the banking portal was non-functional on the due date. Portal unavailability was established by evidence, and payment was made on the immediately following day. The delay arose from circumstances beyond the assessee's control and was regarded as bona fide rather than attributable to the assessee. Accordingly, disallowance of the contributions was unsustainable and the related addition was deleted. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470996