TaxTMI 
TaxTMI 
2013 (11) TMI 1731
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....eturn was filed on 01-10-2009 whereas the due date for filing the return was on 30-09-2009. There was a delay of one day, which was stated to be due to technical reasons while uploading e-return. AO following his stand taken in AY 2008-09 in the case of same unit in the hands of the Proprietor Sri S. Venkataiah wherein there was a delay of 74 day, deduction u/s 80IC was denied invoking the provisions of section 80AC of the IT Act. It was the AO's contention that return was required to be filed before the due date as specified u/s 139(1) and since Assessee has failed to do so, the claim was disallowed. 3. Before the learned CIT(A), Assessee contended that the delay was technical in nature as it was only few hours and it happened due to dela....
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....al, filed by the successor firm to the same undertaking, the delay is of only one day, claimed by the assessee to have been caused by the detailed data entry required for e- filing of its return. It is apparent and undisputed that there was considerable delay in filing of return for the preceding year involving re-entry of data for the entire year. It is, therefore, conceivable that the assessee being preoccupied with affairs of the preceding year was not in a position to complete the accounting and other requirements for finalisation of its accounts well within time. It is also relevant to note that the delay in filing of return was of only one day, indeed of a few hours. The assessee's explanation that the delay occurred due to the re....