https://www.taxtmi.com/caselaws?id=799131 Eligibility for the concessional corporate tax regime under Section 115BAA is examined where Form 10-IC was created and saved on the income-tax portal by the due date but filed late because of a technical glitch. Portal records evidencing a genuine, timely attempt to exercise the option are relevant to the delay. The condonation approach under CBDT Circular No. 6/2022 addresses genuine hardship arising from such technical failures and supports assessment under the concessional regime. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799131 Eligibility for the concessional corporate tax regime under Section 115BAA is examined where Form 10-IC was created and saved on the income-tax portal by the due date but filed late because of a technical glitch. Portal records evidencing a genuine, timely attempt to exercise the option are relevant to the delay. The condonation approach under CBDT Circular No. 6/2022 addresses genuine hardship arising from such technical failures and supports assessment under the concessional regime. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799131