https://www.taxtmi.com/caselaws?id=783984 The dominant issue was whether the tax authorities could be compelled to enable an assessee to claim set-off under s.70(2) of the IT Act when the online return-filing utility prevented the statutory claim. Relying on prior HC precedents permitting claims blocked by the utility, the HC held that administrative/technical limitations cannot defeat substantive entitlements under the Act. Accordingly, the authority maintaining the utility was directed to modify it to permit set-off of STCL (STT paid) first against STCG (non-STT paid), and thereafter against STCG (STT paid); failing timely modification, the revenue was directed to accept and process a revised return for AY 2025-26 in paper mode as a valid s.139(5) return. en-us Mon, 15 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783984 The dominant issue was whether the tax authorities could be compelled to enable an assessee to claim set-off under s.70(2) of the IT Act when the online return-filing utility prevented the statutory claim. Relying on prior HC precedents permitting claims blocked by the utility, the HC held that administrative/technical limitations cannot defeat substantive entitlements under the Act. Accordingly, the authority maintaining the utility was directed to modify it to permit set-off of STCL (STT paid) first against STCG (non-STT paid), and thereafter against STCG (STT paid); failing timely modification, the revenue was directed to accept and process a revised return for AY 2025-26 in paper mode as a valid s.139(5) return. Case-Laws Income Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783984