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Income Tax - Highlights / Catch Notes

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The case pertains to a delay of two days in filing the Return of ...


Delay in tax filing condoned due to technical glitches on IT portal.

Case Laws     Income Tax

October 17, 2024

The case pertains to a delay of two days in filing the Return of Income and Form 10-IC due to technical difficulties on the Income Tax Portal. The Chartered Accountant provided evidence of the technical issues faced. The Revenue did not dispute the bona fide nature of the delay. Applying the principles established in the Jyotsna Mehta case, the High Court directed the Respondents to condone the delay in filing the return, considering the delay was minimal and wholly bona fide.

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