High Court ruled assessee not at fault for late tax form due to technical issues, allowed concessional tax rate u/s 115BAA.

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....The High Court considered the issue of availing concessional tax rate u/s 115BAA and the requirement of electronically filing Form 10-IC. The assessee was taxed u/s 115JB for not filing Form 10-IC on time. The CIT (Appeal) upheld this decision, citing the mandatory requirement u/s 115BAA and Rule 21AE. The Tribunal found the assessee faced technical issues preventing the timely upload of Form 10-IC on the ITBA portal, despite filing it before the extended deadline. It was the first year the assessee sought such benefits. The Tribunal held that the technical error was not the fault of the assessee, allowing the benefit in the absence of any error in fact or law.....