https://www.taxtmi.com/caselaws?id=768354 ITAT Amritsar allowed the assessee's appeal regarding denial of lower tax benefit under section 115BAC due to late filing of form 10IE. The tribunal found that despite the assessee filing the return within the CBDT-extended period, technical glitches in the CPC and Income Tax Portal caused delays. Since form 10IE was filed before return processing and the assessee fulfilled legal requirements during the extended filing period, the Additional CIT(A)'s adverse findings were unsustainable. The appeal was allowed on all issues. en-us Mon, 10 Mar 2025 00:00:00 +0530 Wed, 25 Jun 2025 15:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768354 ITAT Amritsar allowed the assessee's appeal regarding denial of lower tax benefit under section 115BAC due to late filing of form 10IE. The tribunal found that despite the assessee filing the return within the CBDT-extended period, technical glitches in the CPC and Income Tax Portal caused delays. Since form 10IE was filed before return processing and the assessee fulfilled legal requirements during the extended filing period, the Additional CIT(A)'s adverse findings were unsustainable. The appeal was allowed on all issues. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768354