Delay of few seconds in filing ITR due to technical glitch is condonable

ITO Vs Kumar Builders Project Pune Pvt. Ltd (ITAT Pune) ITAT Pune held that delay of 02 seconds in filing income tax return [ITR] is to be condoned and return is to be treated as filed in time as delay was caused due to technical glitch and last hour rush in website. Accordingly, claim of carry forward business loss allowed. Facts- The assessee is a private limited company engaged in business of development of real estate projects. It filed its original return of income on 31.10.2019 declaring a loss of Rs.1,22,14,57,394/- and claimed the TDS credit of Rs.4,02,541/- thereby claiming a refund o...