https://www.taxtmi.com/caselaws?id=757595 ITAT Raipur ruled in favor of the assessee regarding deduction under section 80IA despite a 1 hour 22 minute delay in filing Form 10CCB past the 31.10.2022 deadline. The tribunal held that the delay was caused by technical glitches on the Income Tax portal, not assessee negligence. Since the form was filed at 01:22 AM on 01.11.2022 due to portal malfunctions beyond the assessee's control, and continuous filing attempts were made, the form was deemed filed within prescribed time with no penalty imposed. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757595 ITAT Raipur ruled in favor of the assessee regarding deduction under section 80IA despite a 1 hour 22 minute delay in filing Form 10CCB past the 31.10.2022 deadline. The tribunal held that the delay was caused by technical glitches on the Income Tax portal, not assessee negligence. Since the form was filed at 01:22 AM on 01.11.2022 due to portal malfunctions beyond the assessee's control, and continuous filing attempts were made, the form was deemed filed within prescribed time with no penalty imposed. Case-Laws Income Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757595