Penalty on late filing of ITR

Akansha jain (CA) (156 Points)

14 July 2022  
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