ITAT deletes Disallowance for Delay in payment of employees contribution to EPF due to ESIC Site Downtime

Devendra Singh Chauhan Vs ITO (ITAT Indore)

The Income Tax Appellate Tribunal (ITAT) Indore recently adjudicated a case between Devendra Singh Chauhan and the Income Tax Officer (ITO) concerning the disallowance of delayed deposits of Employee Contribution due to non-working Employee State Insurance Corporation (ESIC) site. This article provides an in-depth analysis of the order and its implications.

The ITAT found that delays in the deposit of employee contributions towards the Employee P

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