2017 (9) TMI 558

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....t the order of CIT(A) confirming the action of the AO in not allowing deduction u/s 80IB of the Act on account of genuine delay due to error on the website for filing of the return of income. For this assessee has raised following ground No.1: - "1. The ld. CIT(A), 26 Mumbai has erred in not allowing deduction under section 80IB available to the assessee on account of genuine delay due to error on the website to file return of income." 3. Brief facts are that the assessee is a Partnership Firm engaged in the business of Redevelopment of Properties in the name M/s. Meera Enterprises. The Firm's Redevelopment Project i.e. "Mahaveer Symphony" was approved on 17th January, 2008 under Slum Rehabilitation Scheme on Plot bearing C.T.S. N....

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....me Tax Helpline, but the Helpline Assistance was not able to provide the same due to technical difficulties. As it was late in the evening the correct date of formation could not be obtained from the office of the Assessee. Hence, the return could not be filed on 15th October, 2010. Copy of the screenshot explaining the reason of error occurred while registering with e-filing Portal of Income Tax Department was filed in the assessee's paper book. As soon as the Counsel received the date of formation from the Helpline of the Income Tax Department the same was filed at 11 AM on 16th October, 2010. 4. In view of this there is a delay of one day but delay was not deliberated and this was due to heavy pressure on computer server of the centra....

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....Income Tax return through electronic mode was mandatory. The Chartered Accountant has prepared the return along with the necessary annexure on 15" October, 2010. Due to heavy pressure on computer server of the Centralized Processing Center (CPC) Income Tax Department, Bangalore, the return filing was slow till 8pm. Thereafter, the CA tried to upload the Income Tax Return, but the same could not be uploaded due to the mismatch between the date of formation with the income tax database and date as per the data available with the Chartered Accountant. He tried to obtain the date of formation from Income Tax Helpline, but the helpline assistance was not able to provide the same due to technical difficulties. As it was late in the evening the co....