Dismissing the appeal of the Revenue the Court held  that from the findings recorded by the Tribunal, it could be noticed that the assessee while filing the return of income opted to be taxed under the provisions of section 115BBA of the Act. However, it could not upload form 10-IC on account of technical problem on the Income-tax Business Application portal at the relevant time. During the relevant period, the time to file form 10-IC was extended up to June 30, 2022. The assessee filed the form before the Assessing Officer on June 29, 2022. A copy of the form was placed before the Commissioner (Appeals). This was the first year in which the assessee was to avail of such benefits. Since the assessee could not upload form 10-IC, on the portal on account of technical error, there being no fault of the assessee, it could not be deprived of the benefit particularly when this was the first year for availing of such benefits.(AY.2020-21)