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2019 (5) TMI 1067 - HC - Income TaxDiscrepancy in the online filing of Form ITR- 6 - software of the Department did not permit the Petitioner’s claim u/s 10AA without setting off the loss of the ineligible unit - seeking direction to the Respondents to accept the Petitioner’s return of income for AY (AY) 2017-18 manually - HELD THAT:- The issues arising from transiting to an online system have been dealt with earlier by the Courts. In each such instance, when faced with the situation of a software glitch that prevents an Assessee from either filing a return or claiming a benefit, the Courts have repeatedly had to permit the manual filing of return/claims and have directed the Respondents to act on such manual filing of returns. Once such instance is in Tara Exports vs. Union of India [2018 (9) TMI 1474 - MADRAS HIGH COURT] In the present case, since it is not in dispute that prior to AY 2018-2019 the computation of the Profits and Gains of the eligible unit by giving the deduction under Section 10AA would have to be independent of the computation of Profit and Gains of the ineligible unit, it is obvious that in the present case which concerns AY (AY) 2017-2018, the Petitioner should be permitted to carry forward the losses of its ineligible unit. Accordingly, a direction is issued to the Respondent to either accept the manual return of the Petitioner or alter the software to permit it to again file online its returns claiming the carry forward of losses of its ineligible unit for the AYs in question. Either of these two options should be completed by 31st May, 2019.
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