https://www.taxtmi.com/caselaws?id=759499 Portal-related technical difficulty in uploading Form No. 10AB did not justify denial of consideration where Circular No. 17/2022 permitted entertainment of delayed applications on merits. The High Court directed the applicant to file the form physically before the competent income tax authority with supporting documents, and required the authority to treat it as filed within time and decide the registration request on merits in accordance with law and the circular. en-us Tue, 03 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759499 Portal-related technical difficulty in uploading Form No. 10AB did not justify denial of consideration where Circular No. 17/2022 permitted entertainment of delayed applications on merits. The High Court directed the applicant to file the form physically before the competent income tax authority with supporting documents, and required the authority to treat it as filed within time and decide the registration request on merits in accordance with law and the circular. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759499