Failure to upload Tax Audit Report due to demise of Auditor is a reasonable cause

Abha Rajesh Kapoor Vs PCIT (ITAT Mumbai)

We find that the issue-in-dispute is whether there was any reasonable cause for failure on the part of the assessee in uploading the Tax Audit Report on the Income-tax portal. In terms of section 44AB, the assessee was required to audit and upload audit report along w

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