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2022 (5) TMI 1536 - AT - Income TaxDisallowance of carry forward of loss - assessee filed its return was beyond the date - as per AO where the assessee has some capital loss or business loss from business or profession to be carried forward, the assessee should file its return of income within due date as prescribed u/s 139(1) - assessee filed return of income on the last date of filing, however, due to technical snag in the website of the partner on the date of filing return, the acknowledgement was received eleven minutes past 12:00 and the date of acknowledgement of return was reflected as 01/1/2015 instead of 30.10.2015 - CIT(A) held that the delay of 11 minutes is bonafide - HELD THAT:- We find that in the case of Regen Infrastructure & Services (P) Ltd. [2016 (3) TMI 875 - MADRAS HIGH COURT] has held that when the delay in filing of the return was due to technical snags in the website of department, and return could not be uploaded and due to which the carry forward loss could not be denied to the assessee. Also in the case of ACIT Vs M/s Noel Pharma [2013 (11) TMI 1731 - ITAT HYDERABAD] has also held that when delay was not because of any lapse on the part of assessee but due to technical reasons in uploading the return electronically and due to delay of few hours in getting connectivity and the date was changed from 30th September to 01st October. Thus, we affirm the order of the ld. CIT(A).Decided in favour of assessee.
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