https://www.taxtmi.com/caselaws?id=471084 Employees' provident fund contributions remain deductible where the employer's bank account was debited by the statutory due date, despite later challan generation caused by EPFO portal glitches or Aadhaar-seeding difficulties beyond the employer's control. Delay during May 2021 arising from unseeded employee UANs did not constitute employer default under the applicable EPFO circular. Interest for advance-tax shortfall under section 234C must be computed only with reference to tax due on returned income. Consequently, the provident fund disallowance is deleted and interest is confined to returned-income tax liability. en-us Fri, 27 Sep 2024 00:00:00 +0530 Thu, 20 Aug 2026 13:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471084 Employees' provident fund contributions remain deductible where the employer's bank account was debited by the statutory due date, despite later challan generation caused by EPFO portal glitches or Aadhaar-seeding difficulties beyond the employer's control. Delay during May 2021 arising from unseeded employee UANs did not constitute employer default under the applicable EPFO circular. Interest for advance-tax shortfall under section 234C must be computed only with reference to tax due on returned income. Consequently, the provident fund disallowance is deleted and interest is confined to returned-income tax liability. Case-Laws Income Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471084