https://www.taxtmi.com/caselaws?id=466922 The note addresses whether failure to upload Audit Report in Form 10CCB by the electronic return due date defeats a claim for the investment-linked deduction; it records that the assessee obtained the form before the return deadline, attempted electronic upload but was prevented by portal malfunction, served a physical copy and e-mailed the form, and completed online filing shortly after. Applying principles of substantial compliance, bona fide conduct and equitable relief where technical glitches impede filing, the appellate authority's deletion of the disallowance and preservation of the deduction was sustained and the appeal dismissed. en-us Mon, 24 Feb 2025 00:00:00 +0530 Thu, 26 Feb 2026 03:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466922 The note addresses whether failure to upload Audit Report in Form 10CCB by the electronic return due date defeats a claim for the investment-linked deduction; it records that the assessee obtained the form before the return deadline, attempted electronic upload but was prevented by portal malfunction, served a physical copy and e-mailed the form, and completed online filing shortly after. Applying principles of substantial compliance, bona fide conduct and equitable relief where technical glitches impede filing, the appellate authority's deletion of the disallowance and preservation of the deduction was sustained and the appeal dismissed. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466922