https://www.taxtmi.com/caselaws?id=347801 The ITAT Mumbai allowed the appeal of the assessee, overturning the decisions of the CIT(A) and AO, and permitted the deduction under section 80IB. The ITAT recognized the genuine efforts made by the assessee to file the return within the due date, despite facing technical issues resulting in a one-day delay. The judgment emphasizes the importance of sincere attempts to comply with filing requirements and acknowledges technical difficulties beyond the assessee's control, leading to the allowance of the deduction. en-us Wed, 14 Jun 2017 00:00:00 +0530 Mon, 11 Sep 2017 22:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347801 The ITAT Mumbai allowed the appeal of the assessee, overturning the decisions of the CIT(A) and AO, and permitted the deduction under section 80IB. The ITAT recognized the genuine efforts made by the assessee to file the return within the due date, despite facing technical issues resulting in a one-day delay. The judgment emphasizes the importance of sincere attempts to comply with filing requirements and acknowledges technical difficulties beyond the assessee's control, leading to the allowance of the deduction. Case-Laws Income Tax Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347801