Penalty on late filing of ITR

An assesse filed it's ITR at 12:30 am on the last date of filing of ITR.
i.e after half an hour of deadline.

delay was due to technical errors on income tax website.

can someone please share a case law or section/rule waiving the penalty for late filling of ITR
Replies (4)
Quick Summary
This discussion explores the possibility of waiving penalties for late Income Tax Return (ITR) filing, particularly when delays are caused by technical website errors. While no specific case law currently exists to waive such penalties, the advice given is to file an appeal. The Assessing Officer has disallowed expenses and taxed receipts, leading to a demand, prompting further questions about relief for genuine hardship.

No case law over the issue is available till date, need to pay penalty.

Ok. AO has disallowed all the expenses of the assesse and taxed the receipts @ 30% and raised the demand against the assesse .
can same be waived?( any caselaw/ section/ rule)
as this is going a case of genuine hardship

File appeal, as penalty u/s. 234(F) is Rs. 10K maximum.

Filing appeal is only solution

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