https://www.taxtmi.com/caselaws?id=417144 The court addressed challenges faced by the assessee in uploading audit reports for income tax returns due to technical glitches in the Portal. It acknowledged the impact of Circular No.17/2021 and emphasized the need for prompt resolution of technical issues to ensure timely filing. The court directed authorities to address the glitches promptly and scheduled further hearings to monitor progress. The judgment refrained from immediately deciding on extending the filing deadline, noting that penalties, interest, and late fees would be considered during final assessment, with the option for the assessee to explain circumstances beyond their control. en-us Tue, 11 Jan 2022 00:00:00 +0530 Sun, 16 Jan 2022 19:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417144 The court addressed challenges faced by the assessee in uploading audit reports for income tax returns due to technical glitches in the Portal. It acknowledged the impact of Circular No.17/2021 and emphasized the need for prompt resolution of technical issues to ensure timely filing. The court directed authorities to address the glitches promptly and scheduled further hearings to monitor progress. The judgment refrained from immediately deciding on extending the filing deadline, noting that penalties, interest, and late fees would be considered during final assessment, with the option for the assessee to explain circumstances beyond their control. Case-Laws Income Tax Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417144