https://www.taxtmi.com/caselaws?id=338418 The dominant issue was whether the tax authority properly exercised its statutory discretion to condone a one-day delay in e-filing the return for AY 2010-11. The HC held that it could take judicial notice that uploading an electronic return necessarily consumes time and that last-minute technical glitches on the department's website could plausibly hinder timely filing; therefore, rejecting condonation for such minimal delay was contrary to the governing legal principles for exercising discretion. Consequently, the HC affirmed the Single Judge's interference, set aside the authority's refusal order, and condoned the one-day delay in filing the return. en-us Tue, 01 Nov 2016 00:00:00 +0530 Fri, 26 Dec 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338418 The dominant issue was whether the tax authority properly exercised its statutory discretion to condone a one-day delay in e-filing the return for AY 2010-11. The HC held that it could take judicial notice that uploading an electronic return necessarily consumes time and that last-minute technical glitches on the department's website could plausibly hinder timely filing; therefore, rejecting condonation for such minimal delay was contrary to the governing legal principles for exercising discretion. Consequently, the HC affirmed the Single Judge's interference, set aside the authority's refusal order, and condoned the one-day delay in filing the return. Case-Laws Income Tax Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338418