Gaza's government media office on Monday rejected the Israeli army's account denying that it had targeted the Al-Saada residential building, saying an earlier Israeli strike on the structure's foundations caused its recent collapse, which killed 21 Palestinians.
On Wednesday, the Israeli army claimed in a post on US social media platform X that it had not targeted the Al-Saada building during the war.
"Contrary to the claims, the IDF (Israeli army) did not strike the building in question during the war," it said.
In a statement, Gaza's government media office said the Al-Saada building was directly struck by Israel on Oct. 9, 2023, in the early days of the war.
"The bombardment targeted the building's foundations and its first and second floors, causing severe and deliberate structural damage to its infrastructure and main foundations," it said.
"This previous and concentrated bombardment was the real and direct cause of the building's complete collapse," the office said.
It described the Israeli army's denial as "a desperate and blatant attempt to evade legal responsibility," accusing Israel of following a "systematic policy of disinformation" to avoid responsibility for disasters and massacres.
The office said engineering inspections, documented field reports and residents' testimonies showed the Israeli account to be false.
It held Israel "fully and directly responsible" for the collapse, saying the incident was part of what it described as a policy of systematic destruction of infrastructure and civilian objects and a violation of international humanitarian law.
"Dozens of other damaged residential buildings were at risk of collapse, threatening Palestinians and displaced people after their structures and foundations were damaged during the Israeli war on Gaza," the office warned.
It called on the international community, UN bodies and rights organizations to document the incident and similar cases, pursue accountability through international courts and fulfill their responsibilities to protect civilians and civilian infrastructure in Gaza.
On Wednesday, 21 Palestinians, including 12 children, were killed and 45 others injured when the Al-Saada residential building collapsed in the Al-Sinaa area of western Gaza City, according to official figures.
Gaza's Health Ministry said the collapse raised the number of Palestinians killed in collapses of buildings damaged during the Israeli war to 61.
Since the ceasefire took effect on Oct. 10, 2025, dozens of damaged buildings have collapsed on residents who had no alternative shelter amid a shortage of adequate tents and Israel's prevention of prefabricated homes, or caravans, from entering the enclave.
Palestinian government bodies, as well as international and UN organizations, have repeatedly called for shelter materials to be allowed into Gaza to prevent further casualties from recurring building collapses, tent flooding and cold-related deaths during winter.
Since Oct. 8, 2023, Israel has killed more than 73,000 Palestinians and injured over 174,000 others in its war on Gaza, while around 90% of the enclave's infrastructure has been damaged or destroyed.