https://www.taxtmi.com/caselaws?id=751368 The Bombay HC allowed the petition challenging refusal to condone delay in uploading Form 10CCB for claiming deductions under Section 80IC. The Court held that inadvertent failure by auditor to upload the form online constituted genuine hardship, as paying additional tax due to procedural lapse would cause financial prejudice. The HC emphasized that CBDT's power under Section 119 should be exercised liberally to ensure substantial justice, noting no assessee benefits from delayed filing. The impugned order was quashed, and the matter was remanded for fresh consideration on merits with directions for personal hearing. en-us Mon, 08 Apr 2024 00:00:00 +0530 Thu, 29 May 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751368 The Bombay HC allowed the petition challenging refusal to condone delay in uploading Form 10CCB for claiming deductions under Section 80IC. The Court held that inadvertent failure by auditor to upload the form online constituted genuine hardship, as paying additional tax due to procedural lapse would cause financial prejudice. The HC emphasized that CBDT's power under Section 119 should be exercised liberally to ensure substantial justice, noting no assessee benefits from delayed filing. The impugned order was quashed, and the matter was remanded for fresh consideration on merits with directions for personal hearing. Case-Laws Income Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751368