Case Law Details
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 order of the National Faceless Appeal Centre (NFAC)- Delhi, dated 24.05.2022, concerning the Assessment Year 2018-19.
The Ground of Appeal: The primary contention of the assessee, as presented by the Learned Counsel, was that the delay in payment of EPF contributions was not due to any fault on their part. They argued that the delay of 9 hours and 15 minutes occurred because of a technical issue in the Departmental Portal of Employees’ Provident Fund payment.
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