https://www.taxtmi.com/caselaws?id=464524 ITAT allowed the appeal, holding the delay in acceptance of the audit report was due to technical glitches on the Income Tax portal and not assessee default. The tribunal noted the auditor uploaded the audit report by the extended due date and grievances were raised on 15 Feb 2022 and 12 Mar 2022. AO was directed to accept Form 10CCB in physical form, verify it, and grant the deduction claimed under section 80IA, as the assessee should not suffer adverse consequences for factors beyond its control. en-us Thu, 23 Jan 2025 00:00:00 +0530 Mon, 03 Nov 2025 19:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464524 ITAT allowed the appeal, holding the delay in acceptance of the audit report was due to technical glitches on the Income Tax portal and not assessee default. The tribunal noted the auditor uploaded the audit report by the extended due date and grievances were raised on 15 Feb 2022 and 12 Mar 2022. AO was directed to accept Form 10CCB in physical form, verify it, and grant the deduction claimed under section 80IA, as the assessee should not suffer adverse consequences for factors beyond its control. Case-Laws Income Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464524