One minute delay in return filing – ITAT allows section 80IA(4) deduction

Hi-Tech Water Solution Pvt. Ltd. Vs DCIT (ITAT Surat)

The return of income was filed by assessee on 31-10-2018 (Midnight) at 12.00, however, the server (the computer electronic machine- website of department) accepted it at 12.01 hours on 01-11-2018 (next day). Thus, return of income so filed was late by one minute. Therefore, deduction claimed by assessee under section 80IA(4) of the Act was denied by CPC, Bangalore (Assessing officer), as while processing of the return of income by the CPC, it was considered, as if the return of income was filed beyon

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