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2017 (9) TMI 558 - AT - Income TaxDeduction u/s 80IB - denial of claim on account of genuine delay due to error on the website for filing of the return of income - due to error on website, return could be filed next day - Held that:- As assessee has filed screen shot of error in E-filing registration with the Centralized Processing Centre, Bangalore wherein the return of income was refused acceptance for the reason ‘your Date of Birth does not match with the data you entered” it means that assessee genuinely tried to file the return of income within the due date of filing u/s 139(1) of the Act i.e. by 15-10-2010 but could not file. Genuinely, the assessee filed the return of income with Centralized Processing Centre, Bangalore only on 16-10-2010 by 11AM. Accordingly, I allow the claim of the assessee and this issue of the assessee’s appeal is allowed.
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