https://www.taxtmi.com/caselaws?id=471981 Employees' provident fund contributions deposited one day after the prescribed due date, where prompt payment was prevented by an unresponsive online payment portal, may not be disallowed under sections 36(1)(va) and 2(24)(x) of the Income-tax Act. Contemporaneous records of a timely payment attempt, technical failure, and immediate payment once the facility was restored support application of the doctrine of impossibility. The provisions may be read down to prevent penalising an assessee for circumstances beyond its control. On these facts, the contribution was not disallowable and the disallowance was deleted. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 25 Sep 2026 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471981 Employees' provident fund contributions deposited one day after the prescribed due date, where prompt payment was prevented by an unresponsive online payment portal, may not be disallowed under sections 36(1)(va) and 2(24)(x) of the Income-tax Act. Contemporaneous records of a timely payment attempt, technical failure, and immediate payment once the facility was restored support application of the doctrine of impossibility. The provisions may be read down to prevent penalising an assessee for circumstances beyond its control. On these facts, the contribution was not disallowable and the disallowance was deleted. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471981