Penalty on late filing of ITR

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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)

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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