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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details