The EFL wanted Sheffield Wednesday relegated from the Championship but a botched case meant that the Owls retained their place in the second tier, according to The Sun.
Wednesday were at risk of being dropped down to League One this season, with the EFL pushing for the club to have their 12 point deduction handed to them during the 2019-20 campaign after they went £18m above the Financial Fair Play limit over a three-year period.
Had the punishment been given, the Yorkshire club would have finished in the bottom three and therefore relegated to the third tier.
However, an independent disciplinary commission suspended the punishment until next season because the EFL pursued the wrong case first and took too long to bring charges against the Owls.
The EFL had originally wanted to bring charges against club officials for their role in owner Dejphon Chansiri buying the club’s stadium, Hillsborough.
The case was dismissed, leaving the governing body to rush to bring the FFP charges against the club, but it was too late for them to handle it.
The IDC’s report, which will be released on Monday, points out several inconsistencies in the EFL’s punishments. The commission deemed that the punishment was handed out so late that it would have been unfair for Wednesday to be docked points during the 2019-20 campaign.
Garry Monk’s side will begin the 2020-21 season with the 12-point deduction, although they can appeal that decision.
The decision not to relegate the Owls this season has angered Charlton Athletic, who were dropped down to League One in Wednesday’s place.