https://www.taxtmi.com/caselaws?id=471053 Employees' provident fund contribution was treated as timely where payment was initiated through a challan and debited from the employer's bank account before the statutory due date. A reversal on the due date, caused by technical glitches in the EPFO portal or bank account, followed by remittance after the due date did not justify disallowance where sufficient funds were available and the employer was not responsible for the short delay. The disallowance was therefore directed to be deleted. en-us Thu, 10 Aug 2023 00:00:00 +0530 Wed, 19 Aug 2026 12:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471053 Employees' provident fund contribution was treated as timely where payment was initiated through a challan and debited from the employer's bank account before the statutory due date. A reversal on the due date, caused by technical glitches in the EPFO portal or bank account, followed by remittance after the due date did not justify disallowance where sufficient funds were available and the employer was not responsible for the short delay. The disallowance was therefore directed to be deleted. Case-Laws Income Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471053