Income Tax Dept Permits to file Physical Return Even After Expiry of Revised Returns’ Filing Period: Meghalaya HC Directs CPC AO to accept Return

The Meghalaya High Court has directed the CPC (Centralized Processing Centre) and the Assessing Officer (AO) to accept a physical income tax return even after the expiry of the revised returns filing period. This extraordinary direction was issued in a case where the taxpayer faced genuine difficulties in e-filing. The court emphasized that the spirit of tax laws is to facilitate compliance, and in exceptional circumstances, procedural rigidities should not prevent a taxpayer from fulfilling their obligations. This ruling offers significant relief to taxpayers who might encounter technical glitches or unforeseen circumstances preventing timely e-filing.