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Delay in Filing Form 10-IC Due to Technical Glitch Cannot Deny Section 115BAA Benefit: ITAT Chennai
Case Law Details
- Case Name
- Metis Family Offers Services Pvt. Ltd. Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Chennai
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Metis Family Offers Services Pvt. Ltd. Vs DCIT (ITAT Chennai)
Chennai ITAT: Delay in Filing Form 10-IC Due to Technical Glitch Cannot Deny Concessional Tax Regime
The Chennai ITAT allowed the assessee’s appeal for statistical purposes and set aside the orders of the lower authorities in a case concerning denial of the concessional tax regime under Section 115BAA of the Income-tax Act for AY 2020-21. The assessee had opted for the concessional tax regime in ITR-6 but did not electronically file Form No. 10-IC within the prescribed time, stating that this was due to technical issues on the Inc...
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