Case Law Details
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 beyond due date prescribed under section 139(1) of the Act, and therefore by invoking the provision of section 143(1)(a)(v) of the Act, the deduction claimed by assessee u/s 80IA(4) has been disallowed.
We note that in the assessee’s case, there is a delay in filling the return of income by one minute only. The Co-ordinate Bench of ITAT, Surat, on the similar and identical facts, has condoned the delay in filling the appeal for eleven minutes, vide order of Co-ordinate Bench in the case of M/s. Veekay Rayon, in ITA No.490/SRT/2019 for AY.2015-16, dated 17.05.2022.
We note that delay of one minute in filing of the return was due to technical snags in the website of department, and therefore return could not be uploaded. Therefore, we note that there is only a negligible delay (one minute only) which is due to bonafide reasons as has explained above, therefore, delay in filling return of income is hereby condoned.
FULL TEXT OF THE ORDER OF ITAT SURAT
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