Case Law Details
Dunichand Khitri Raja Vs ACIT (ITAT Bangalore)
Dunichand Khitri Raja filed an appeal before the ITAT Bangalore against the disallowance of a claim for deduction under section 80-IA of the Income Tax Act for the assessment year 2019-20. The claim was rejected due to the delay in filing Form 10CCB, which the assessee attributed to technical glitches beyond their control. The appeal sought to overturn the decision and allow the claim for deduction.
The ITAT Bangalore examined the facts of the case and found that the return of income, along with the audit report in Form 3CB-3CD, was filed within the prescribed due date. However, due to technical glitches, Form 10CCB could not be uploaded on the e-filing portal of the Income Tax Department. The assessee made efforts to resolve the issue with the helpdesk but faced delays in resolving the technical glitches. Eventually, Form 10CCB was filed with a delay of eleven days. The ITAT referred to a similar case decided by the Bangalore Bench of the Tribunal and held that the delay in filing Form 10CCB should not bar the claim of deduction under section 80-IA.
The ITAT Bangalore allowed the appeal of Dunichand Khitri Raja and directed the re-adjudication of the claim for deduction under section 80-IA. The ITAT emphasized that the delay in filing Form 10CCB, caused by technical glitches beyond the assessee’s control, should not be a reason to reject the claim.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
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