2024 (7) TMI 1822

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.... by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning A.Y. 2022-23. 2. As per the Grounds of Appeal, the salutary ground raised by the assessee concerns disallowance of employees' contribution to Provident Fund on the contours of Section 36(1)(va) of the Act r.w. Section 2(24)(x) of the Act. 3. When the matter was called for hearing, the ld. counsel for the assessee submitted at the outset that the assessee has done everything within its means to comply with the provisions of the Provident Fund Act for making timely payment towards PF contribution. The ld. counsel referred to page no.43 of the paper book containing screen shot on the portal of PF Department showing that the payment attemp....

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....2021 is annexed which seeks inform the Regional Provident Fund Commissioner that due to heavy load in the server of the Provident Fund Website, the assessee failed to deposit provident fund in relation to wages for May, 2021 within the stipulated time available upto 15t h June, 2021 and sought relief on account of interest payments etc. for one day delay due to website failure. The ld. counsel thus submitted that the assessee was prevented from making online payment within stipulated time due to website glitches and therefore, the disallowance under Section 36(1)(va) is not justified in the peculiar circumstances owing to doctrine of impossibility. 3.1 It was contended that the assessee cannot accepted to do impossible things and therefo....