TaxTMI 
TaxTMI 
2025 (1) TMI 1639
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....t, it is observed that, there is a delay of 21 days in the filing of the appeal by the assessee. To address this delay, the assessee has filed a petition for condonation of delay, supported by an affidavit explaining the reasons for the delay. The learned Authorised Representative ("Ld. AR") submitted that, their tax consultant was occupied with the preparation and filing of time-barring tax audit returns, which resulted in the delay of 21 days in filing the appeal. The learned Departmental Representative ("Ld. DR") raised no objection to the condonation of the delay. After considering the submissions of both the parties, the delay of 21 days in filing the appeal by the assessee is condoned. Accordingly, the appeal is admitted for adjudicat....
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....n and UDIN and issued within the due date of form by the auditor which is equal to and at par with online accepted form 10CCB, and appellant complied in all respects of the provision of section 80IA(7) r.w rule 18BBB and sec 44AB and therefore same is invalid and illegal. 5. Faceless CPC has given unjustified supremacy to procedure over legislative intent and substantive law are the denial/disallowance merely due to the procedural lapse of non approval of form 10CCB online due to technical glitch of the specified Form 10CCB, even though all the prescribed statutory conditions are followed. As a result, we are in receipt of huge demand notice, raised by the faceless CPC, by way of Mechanical Intimation Orders u/s 143 1 of the Income....
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....audit report could not be filed within the stipulated time. The Central Processing Centre ("CPC") passed an intimation u/s 143(1) of the Act on 13th November 2022, disallowing the deduction claimed u/s 80IA of the Act on the ground that the audit report was not filed by the assessee within the extended due date. 5. Aggrieved by the order of CPC, the assessee filed appeal before the Ld. ADDL/JCIT(A). The Ld. ADDL/JCIT(A) upheld the disallowance made by CPC, holding that, unless the audit report is filed within the prescribed due date, no deduction under Section 80IA could be allowed. Consequently, the Ld. ADDL/JCIT(A) dismissed the appeal of the assessee. 6. Aggrieved by the order of the Ld. ADDL/JCIT(A), the assesssee is in appeal bef....
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....have heard the rival contentions and also gone through the record in the light of the submissions made by either side. There is no dispute about the facts that the extended due date for filing the audit report was 15th February 2022 and the auditor had duly uploaded the audit report on the extended due date from their Income Tax portal however, the assessee could not accept the audit report on the same date due to technical glitches on the Income Tax portal. It is found that the assessee made genuine efforts to comply with the statutory requirement, as evident from record that grievances were raised on 15th February 2022 and 12th March 2022 regarding the technical issues and attempts were made to resolve the issue through proper channels, w....