Non-Appearance of Form 10B on E-Portal due to Technical Glitch not Taxpayer Mistake: ITAT Remands u/s 11 Exemption Matter

The Income Tax Appellate Tribunal (ITAT) remanded a case for fresh consideration where Form 10B, required for claiming exemptions under Section 11, was not submitted due to a technical glitch. ITAT observed that the taxpayer should not be penalized for technical failures of the e-portal. The case involved a trust that was denied exemptions despite fulfilling all other conditions. The ruling emphasizes the need for flexibility in tax administration, especially when errors arise from technical issues beyond the taxpayer’s control.