[Income Tax] Non-Functionality Of TRACES Portal Can't Be Ground To Deny Benefit Of Statutory Rights To Assessee: MP High Court

The Madhya Pradesh High Court ruled that the non-functionality of the TRACES portal cannot be used to deny the benefits of statutory rights to an assessee. The court directed the tax authorities to adjust demands against pending refunds, emphasizing that technical issues should not impede taxpayers’ rights. This decision protects taxpayers from being penalized for system failures and ensures that they receive the benefits they are entitled to under the law, promoting fairness in tax administration.