2025 (2) TMI 295

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....OO Advocates appeared in this case: For the Petitioner : Mr. S.S. Padhy, Advocate For the Opposite Parties : Mr. A. Kedia, Junior Standing Counsel JUDGMENT PER ARINDAM SINHA, ACJ. 1. Mr. Padhi, learned advocate appears on behalf of petitioner and submits, his client is a trust duly registered under the provisions in Income Tax Act, 1961. It is exempted from paying income tax. It ....

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....The authority considered reason given by petitioner for the delay to be mere asking on the basis of vague assertion without proof. Required proof, therefore, is reason for technical glitch causing delay in uploading the report. The delay is of 1 hour, 19 minutes and 16 seconds. The report stood uploaded beyond midnight of the last date, at 1:19 and 16 seconds in the following morning of 1st Novemb....

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....meeting the timeline expiring in a few hours or minutes, there may have been mistakes made in uploading, attributed by petitioner as technical glitch. Even assuming such was the case, the report stood uploaded beyond midnight of the last date by 1 hour, 19 minutes and 16 seconds. There has to be pragmatic approach in exercising power to enlarge time. Here the time overrun over is a little more tha....