Section 80IC deduction allowable despite 01 day delay in return filing

M/s Shree Ganesh Concast Group of Industries Vs DCIT (ITAT Chandigarh) In this case delay of 01 day in on-line filing of the return occurred not due to any negligence of the assessee, rather, the reason for the same was beyond the control of the assessee. Even otherwise, the return has been filed within extended period as provided u/s 139(4) of the Act. In view of this, the matter is restored to the file of the Assessing Officer to examine the limited aspect as to whether the assessee, otherwise, is entitled to claim deduction u/s 80IC of the Act and if so found eligible, the Assessing Officer...