Summary
The Bangalore Bench deleted a disallowance of about ₹38.47 crore under Section 40(a)(ia), accepting that Form 26A was filed late because of technical problems on the income-tax portal.
What it means for you
File Form 26A promptly where the payee has paid tax, and keep evidence of portal errors.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
More India updates
- GST notice generated in time but uploaded late due to portal glitch is time-barred2026 · Delhi High Court
- Section 74 GST demand fails if fraud allegations don't name suppliers and transactions2026 · Delhi High Court
- Retrospective JAO–FAO amendment struck down2026 · Punjab & Haryana High Court
- Form 26AS mismatch alone can't justify a rental income addition2026 · ITAT Mumbai
- Revaluation surplus taxable in the firm's hands u/s 45(4)2026 · ITAT Ahmedabad