2015 (5) TMI 1208

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....on order for the sake of convenience. 2. Brief facts of the care are that as per AO, e-return of income, declaring Nil income, was filed with acknowledgement no. 982454810111009 on 1-10-2009, after claiming deduction u/s 80IC of Rs. 2,34,41,162/-. The AO denied deduction u/s 80IC on the ground that assessee had not filed the return within specified time u/s 139(1), because as per records the return was filed on 1-10-2009 and not on 309-2009. He did not accept the assessee's contention that the return was actually uploaded and filed on the site of the Income-tax department at 12.46AM on 1-102009 and thus there was only a technical delay of 46 minutes in filing of return which, in any case, was filed before the commencement of the next wor....

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...., the department is in appeal before us and has taken following grounds of appeal: "1. The order of the learned CIT(Appeals) is erroneous and contrary to facts & law. 2. On the facts and in the circumstances of the case and in law, the learned CIT (Appeals) has erred in holding that if the uploading and submission of e-filed return by the assessee was completed by 30.09.2009 then the assessee will be get the benefit of deduction u/s 801e. 3. On the facts and in the circumstances of the case and in law, the learned CIT (Appeals) erred in deleting the addition the addition without giving AO opportunity for rebut as per rule 46A, as no remand report was called for in respect of verifying the electronic trial of filli....

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....luding technical reasons. But considering the fact that the return was filed in the intervening night of 30-9-2009 and 1-10-2009, the assessee's claim, if otherwise admissible, cannot be denied on account of this technical delay. In our opinion, it would be travesty of justice if for a technical delay of 46 minutes in filing the return of income, a deduction of Rs. 2,34,41,162/- is denied to assessee. 7. Section 80AC provides that deduction u/s 80IC shall be allowed to assessee if the return is filed on or before the due date specified under sub-section (1) of section 139. However, section 139(4) carves out an exception to the time limit u/s 139(1) for filing the return of income. Therefore, time limit for filing the return of income is ....