Technical Lapse in E-Filing Cannot Deny Statutory Benefit: Karnataka HC

R.N. Shetty Trust Vs PCIT (Central) (Karnataka High Court) Karnataka High Court Directs Condonation of Delay in E-Filing Form 10 for Section 11(2) Accumulation The Karnataka High Court allowed the writ petition filed by R.N. Shetty Trust, quashing the order passed by the Principal Commissioner of Income Tax under Section 119(2)(b) refusing to condone the delay in e-filing Form 10 for AY 2017-18. The Court noted that the Trust had filed Form 10 manually within the prescribed time, and the delay occurred only in electronic filing, which was subsequently done along with an application for condona...