Learning- work in advance and do not wait for last moments and expectation of extensions E-ITR – DELAY OF FEW SECONDS IN UP LOADING CONDONED BY HIGH COURT. A CASE FOR SUITABLE PROVISIONS FOR CONDONATION OF DELAYS BY ASSESSING Officer TO AVOID LITIGATION AND HARASSMENT OF TAX PAYERS.

Learning- work in advance and do not wait for last moments and expectation of extensions E-ITR – DELAY OF FEW SECONDS IN UP LOADING CONDONED BY HIGH COURT. A CASE FOR SUITABLE PROVISIONS FOR CONDONATION OF DELAYS BY ASSESSING Officer TO AVOID LITIGATION AND HARASSMENT OF TAX PAYERS. https://www.taxtmi.com/article/detailed?id=11616 The article addresses condonation of delay where an electronic return uploaded marginally after the statutory cutoff led to denial of a time linked deduction. It explains that minimal technical or human delays recorded by automated portals warrant equitable consideration by a human decision maker rather than automatic rejection. The author proposes empowering the assessing officer to condone such trivial technical delays after factual inquiry, with those orders made appealable to reduce litigation and taxpayer hardship. en-us Mon, 17 Jul 2023 10:28:38 +0530 Mon, 17 Jul 2023 10:28:38 +0530 TaxTMI RSS Generator Learning- work in advance and do not wait for last moments and expectation of extensions E-ITR – DELAY OF FEW SECONDS IN UP LOADING CONDONED BY HIGH COURT. A CASE FOR SUITABLE PROVISIONS FOR CONDONATION OF DELAYS BY ASSESSING Officer TO AVOID LITIGATION AND HARASSMENT OF TAX PAYERS. https://www.taxtmi.com/article/detailed?id=11616 The article addresses condonation of delay where an electronic return uploaded marginally after the statutory cutoff led to denial of a time linked deduction. It explains that minimal technical or human delays recorded by automated portals warrant equitable consideration by a human decision maker rather than automatic rejection. The author proposes empowering the assessing officer to condone such trivial technical delays after factual inquiry, with those orders made appealable to reduce litigation and taxpayer hardship. Articles Other Topics Mon, 17 Jul 2023 10:28:38 +0530 https://www.taxtmi.com/article/detailed?id=11616