Section 80-IB(10) deduction could not be denied for Genuine delay due to error on Income Tax website

Meera Enterprises Vs. ITO (ITAT Mumbai)

The Chartered Accountant had prepared the return along with the necessary annexures on 15-10-2010 but due to heavy pressure on computer server of the Centralized Processing Center (CPC) Income Tax Department, Bangalore, the return filing was slow till 8 p.m. Thereafter the Chartered Accountant tried to upload th

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