https://www.taxtmi.com/caselaws?id=754260 The ITAT Jodhpur allowed the assessee's appeal regarding disallowance of deduction under section 11(2) due to delayed electronic filing of Form 10. The assessee had filed Form 10 manually within the prescribed time limit under section 139(1) before the Territorial Jurisdictional AO on 21-04-2016. The ITAT held that the addition of Rs. 43,911/- was based on a technical flaw, noting that online filing requirements were new from AY 2016-17 and the assessee was unaware of this provision. The tribunal directed that the manually filed form should be considered valid and allowed the assessee 30 days to upload the form electronically if not already done. en-us Tue, 09 Apr 2024 00:00:00 +0530 Thu, 20 Jun 2024 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754260 The ITAT Jodhpur allowed the assessee's appeal regarding disallowance of deduction under section 11(2) due to delayed electronic filing of Form 10. The assessee had filed Form 10 manually within the prescribed time limit under section 139(1) before the Territorial Jurisdictional AO on 21-04-2016. The ITAT held that the addition of Rs. 43,911/- was based on a technical flaw, noting that online filing requirements were new from AY 2016-17 and the assessee was unaware of this provision. The tribunal directed that the manually filed form should be considered valid and allowed the assessee 30 days to upload the form electronically if not already done. Case-Laws Income Tax Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754260