https://www.taxtmi.com/article/detailed?id=12852 Whether reassessment may be initiated solely because a charitable entity failed to digitally upload Form 10 within the return filing deadline; CBDT guidance and contemporaneous portal functionality issues can constitute reasonable cause for delayed electronic submission, and a mere technical omission to upload Form 10 does not, without further evidence, establish that income chargeable to tax has escaped assessment. en-us Wed, 14 Aug 2024 10:36:33 +0530 Wed, 14 Aug 2024 10:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12852 Whether reassessment may be initiated solely because a charitable entity failed to digitally upload Form 10 within the return filing deadline; CBDT guidance and contemporaneous portal functionality issues can constitute reasonable cause for delayed electronic submission, and a mere technical omission to upload Form 10 does not, without further evidence, establish that income chargeable to tax has escaped assessment. Articles Income Tax Wed, 14 Aug 2024 10:36:33 +0530 https://www.taxtmi.com/article/detailed?id=12852