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2017 (8) TMI 230 - AT - Income TaxEligibility to deduction u/s 80IA - belated return filed - whether return so uploaded by 20 seconds late by the Income-tax Department will be treated as valid return to have been filed on 30.09.2012, when the facts on record are that the assessee has filed E-return on 30.09.2012 and digital signature was also put on 30.09.2012? - Held that:- The claim of the assessee cannot be denied on the basis of technicalities when the assessee is otherwise entitled to deduction. Accordingly, under the facts and circumstances of the present case, as decided hereinabove, the return filed by the assessee is treated to have been filed in time and claim of the assessee is directed to be allowed. Grounds raised by the assessee are allowed.
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