Delayed filing of income tax return due to technical glitch is condonable

Gajanand Urban Co-operative Credit Society Limited. Vs PCIT (Gujarat High Court) Gujarat High Court held that delay in filing of Income Tax Return due to technical glitches is duly condonable. Accordingly, order quashed and remanded back with direction to file return claiming deduction u/s. 80P of the Income Tax Act. Facts- The petitioner is a Co-operative Society registered under the provisions of the Gujarat Co-operative Societies Act, 1961. Notably, the tax audit for F.Y. 2023-24 was conducted by M/s. Nangalia Gandhi and Company, Chartered Accountants and tax audit report was uploaded on t...