TaxTMI 
TaxTMI 
2025 (2) TMI 1839
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....orders passed u/s. 143(3) and 154 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") relating to the assessment year 2014-15 & 2015-16. 2. The registry has noted that there is a delay of 110 days in filing the above appeals by the assessee. The assessee by a way of notarized affidavit stated that the assessee has not received the appellate orders through email or through physical mode. The assessee company came to know about the appellate orders when they checked the Income Tax Portal online. It is thereafter the assessee filed the above appeals with a delay of 110 days. In support of its claim, the assessee placed on record screenshot of the official email inbox, wherein various emails received on 01-11- 2023 but no emai....
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.... of the Act, therefore as per section 80AC of the Act, the benefit u/s. 80IC is not available to the assessee, thereby dismissed the appeal filed by the assessee. 5. Aggrieved against the appellate order, the assessee is in appeal before us raising following grounds of appeal:- "1) The learned assessing officer has disallowed Deduction u/s 80IC of 50,69,421/- of AY 2015-16. Your Appellant submits that the same is not justified and therefore be deleted. Your Appellant craves leave to add to, alter, to amend or to delete any or all the grounds of appeal." 6. The ld. counsel appearing for the assessee submitted that the due date for filing the return of income for the assessment year 2015-16 u/s. 139(1) is 30-1....
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.... and gains from the eligible business units from the assessment year 2010-11 onwards on the same were allowed by the Department. Just on technical grounds when the Return was filed on 01-11-2015 that too few minutes later on the end of the due date of filing on 31-10- 2015, the assessee cannot be denied the claim of deduction u/s. 80IC of the Act. The delay was caused by repeatedly delinking, the slow process, interruption by the system on the e-filing portal during the e-process of filing on the due date. The delay was neither abnormal nor unintentional nor beyond the control of the assessee and is caused mainly on account of technical glitches thereby the assessee should not be denied the benefit of deduction u/s. 80IC of the Act. 6.1 ....
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....IT [379 ITR 31] held as follows: "It is well settled that in matters of condonation of delay a highly pedantic approach should be eschewed and a justice oriented approach should be adopted and a party should not be made to suffer on account of technicalities." 8.2 Hon'ble Madras High Court in the case of CBDT v. Regen Infrastructure & Services (P.) Ltd., [75 taxmann.com 135] condoned delay of one day in uploading the return of income. The facts in this case, the assessee had uploaded its return sometime immediately past midnight on 15.10.2010 i.e. last date of filing return. 8.3 Similarly Co-ordinate Bench of Delhi Tribunal in the case of Canadian Speciality Vinyls v. Income Tax Officer in ITA No. 7612/Del/2016 vide order dated 02....
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....er, since A.O. has not examined the assessee's claim u/s. 80IC in detail, but merely rejected on technical ground, we restore the matter to the file of Jurisdictional Assessing Officer for examining the claim u/s. 80IC of the Act on merits and allow the same in accordance with law, by giving proper opportunity of hearing to the assessee. 10. In the result, the appeal filed by the assessee in ITA No. 782/Ahd/2024 is allowed for statistical purposes. ITA No. 781/Ahd/2024 A.Y. 2014-15 11. The grounds raised by the assessee are follows: "1. The Learned Assessing Officer has disallowed payment of Employee's Contribution towards PF/ESIC of Rs. 17,70,356/- of AY 2014-15. Your Appellant submits that same is not justified ....
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.... of the Act on account of an inadvertent error on the part of the assessee in not e-filing Form 10 IC before due date prescribed. We are, therefore, of the view that there is sufficient compliance if the Form 10 IC has been filed during the course of assessment proceeding, since there is no material objective to be achieved by the assessee in not e-filing the same, once the intent was very well declared in Form 3CD. 8.2. Considering the principle of beneficial interpretation, the procedural requirements should not override substantive benefits. The Courts have taken a lenient view on procedural lapses when substantive benefits are involved. SC ruling in the case of CIT v. G.M. Knitting Industries (P.) Ltd. reported in (2015) 376 IT....