Gujarat HC Condoned Delay in Filing Mandatory Form 10-ID Due to Portal Glitches

Royal Led Equipments Pvt. Ltd. Vs Chief Commissioner of Income Tax (Gujarat High Court)

The Gujarat High Court considered a writ petition challenging the rejection of an application for condonation of delay in filing Form 10-ID required for availing the concessional tax regime under section 115BAB of the Income-tax Act, 1961. The petitioner, a manufacturing company, had filed its return of income for Assessment Year (AY) 2021-22 within the due date under section 139(1) and had opted for the lower tax rate under section 115BAB in its return. However, due to technica

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