https://www.taxtmi.com/article/detailed?id=14688 The Tribunal considered whether a two second e filing delay recorded by the system, caused by portal congestion and technical glitch, should defeat the assessee's classification as a timely filer and thereby bar carry forward of business loss. Relying on precedents excusing minimal delays due to electronic portal malfunction or last hour rush, the Tribunal treated the original return as filed under section 139(1) and restored the consequences associated with timely filing. en-us Tue, 24 Jun 2025 08:27:15 +0530 Tue, 24 Jun 2025 08:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14688 The Tribunal considered whether a two second e filing delay recorded by the system, caused by portal congestion and technical glitch, should defeat the assessee's classification as a timely filer and thereby bar carry forward of business loss. Relying on precedents excusing minimal delays due to electronic portal malfunction or last hour rush, the Tribunal treated the original return as filed under section 139(1) and restored the consequences associated with timely filing. Articles Income Tax Tue, 24 Jun 2025 08:27:15 +0530 https://www.taxtmi.com/article/detailed?id=14688