https://www.taxtmi.com/caselaws?id=796015 Electronic filing of audit reports in Form 3CLA on the income-tax portal by the due date for filing the return of income satisfies Rule 6(7A)(c). Where the prescribed authority is registered as an external agency on that portal and can access the uploaded reports, separate physical submission is not required by the stated rule. Reports uploaded before the applicable return-filing due dates, together with additional material supplied within the subsequently granted time, meet the prescribed timing requirement. Consequently, treating the applications as delayed on these facts is unsustainable. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796015 Electronic filing of audit reports in Form 3CLA on the income-tax portal by the due date for filing the return of income satisfies Rule 6(7A)(c). Where the prescribed authority is registered as an external agency on that portal and can access the uploaded reports, separate physical submission is not required by the stated rule. Reports uploaded before the applicable return-filing due dates, together with additional material supplied within the subsequently granted time, meet the prescribed timing requirement. Consequently, treating the applications as delayed on these facts is unsustainable. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796015