https://www.taxtmi.com/caselaws?id=283011 Manual filing of Form No. 10 before the jurisdictional Assessing Officer, combined with prior disclosure of the accumulation amount in the return and allied statements, was treated as substantial compliance with section 11(2) and Rule 17 where electronic upload was prevented by technical difficulties. The position was reinforced by CBDT Circular No. 14(XL-35) and the principle that relief should not be denied for a technical lapse when the relevant information was already before the Department. On that basis, the accumulation claim was allowed. en-us Tue, 14 Aug 2018 00:00:00 +0530 Tue, 03 Sep 2019 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283011 Manual filing of Form No. 10 before the jurisdictional Assessing Officer, combined with prior disclosure of the accumulation amount in the return and allied statements, was treated as substantial compliance with section 11(2) and Rule 17 where electronic upload was prevented by technical difficulties. The position was reinforced by CBDT Circular No. 14(XL-35) and the principle that relief should not be denied for a technical lapse when the relevant information was already before the Department. On that basis, the accumulation claim was allowed. Case-Laws Income Tax Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283011