No Addition for ESI/EPF Payment Delay Caused by Technical Issue in PF Portal

Rai Bahadur Narain Singh Sugar Mills Ltd. Vs ACIT (ITAT Delhi) Introduction: The case of Rai Bahadur Narain Singh Sugar Mills Ltd. vs. ACIT (ITAT Delhi) revolves around an issue related to the disallowance of employee’s contribution to the Employees’ Provident Fund (EPF) due to a delay in payment. The Income Tax Appellate Tribunal (ITAT) in Delhi has issued a significant ruling in favor of the assessee, highlighting the importance of considering technical issues in such matters. Detailed Analysis: Background: Rai Bahadur Narain Singh Sugar Mills Ltd. filed an appeal against the ord...