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TMI Blog2020 (3) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... he approval under Section 35(2AB) of the Income Tax Act on such hyper technical ground. On the petitioner satisfying the respondent of the reasons for non-submission of Form 3CK in physical form with the respondent on or before 31.03.2018, the respondent shall consider the request of the petitioner to condone the delay and grant approval to the petitioner under Section 35(2AB) for the financial year 2017-18. The petitioner in this regard shall be entitled to make a representation to the respondent, which shall be considered by the respondent within four weeks of receipt of such representation. Mere absence of a provision for condoning such delay, shall not be a ground for rejecting the representation of the petitioner inasmuch as it is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation (Form 3CK) to be submitted online. The petitioner further asserts that the online portal of the respondent was not functioning between the period 08.03.2018 to at least 25.04.2018, when the application was submitted by the petitioner in the physical form. The said submission is made in Ground XI and XII of the petition, which are reproduced hereinunder: XI. Because the delay in filing Form 3CK was not intentional, for online portal of DSIR was not functional and during the period 8.3.2018 to 25.4.2018, Petitioner s Vice-Chairman Chief Executive Officer was out of India on a business promotion trip-to promote exports. Affidavit of Mr.Jayanta Kumar Chakrabarti, Senior Vice President, Research Development, of the Petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been specifically denied by the respondent in its counter affidavit. This Court in its judgment dated 12.12.2019 passed in WP(C) No.8317/2019, titled Vision Distribution Pvt. Ltd. vs. Commissioner, State Goods Services Tax Ors., though in relation to the Goods and Service Tax regime, has observed as under: The rights of the parties cannot be subjugated to the poor and inefficient software systems adopted by the Respondents. The software systems adopted by the Respondents have to be in tune with the law, and not vice verse. The system limitations cannot be a justification to deny the relief, to which the Petitioner is legally entitled. We, therefore, reject the hyper technical objections sought to be raised by the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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