https://www.taxtmi.com/caselaws?id=468626 A minor procedural delay in electronic filing of a return, caused by technical difficulty and measured in minutes, was treated as a technical lapse and not a substantive default, so it did not by itself justify denial of deduction under section 80IC. The non-electronic filing of Form 10CCB was also regarded as a procedural requirement that could be examined during assessment, but it could not alone extinguish an otherwise eligible deduction claim. The matter was restored for examination of the claims on merits, reflecting the principle that directory compliance defects should not defeat substantive tax entitlement where eligibility is otherwise not in dispute. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 14 May 2026 19:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468626 A minor procedural delay in electronic filing of a return, caused by technical difficulty and measured in minutes, was treated as a technical lapse and not a substantive default, so it did not by itself justify denial of deduction under section 80IC. The non-electronic filing of Form 10CCB was also regarded as a procedural requirement that could be examined during assessment, but it could not alone extinguish an otherwise eligible deduction claim. The matter was restored for examination of the claims on merits, reflecting the principle that directory compliance defects should not defeat substantive tax entitlement where eligibility is otherwise not in dispute. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468626