{"id":61453,"date":"2026-06-27T12:27:28","date_gmt":"2026-06-27T06:57:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjana-clothings-p-ltd-v-aid-cpc-2025-215-itd-256-indore-trib\/"},"modified":"2026-06-27T12:27:28","modified_gmt":"2026-06-27T06:57:28","slug":"sanjana-clothings-p-ltd-v-aid-cpc-2025-215-itd-256-indore-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjana-clothings-p-ltd-v-aid-cpc-2025-215-itd-256-indore-trib\/","title":{"rendered":"Sanjana Clothings (P.) Ltd. v. AID, CPC (2025) 215 ITD 256 (Indore) (Trib.)"},"content":{"rendered":"<p>Assessee filed its return of income claiming the benefit of section 115BAA, but could not file Form No. 10IC due to a technical glitch on the portal. Tribunal held that since there were technical issues in said assessment year and simultaneously there were solutions not only for said assessment year but for the other two assessment years also, which the assessee had not availed of with no plausible explanation. Assessee was to be directed to file Form No. 10IC within one month from the date of receipt of this order.(AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115BAA:  Tax on income of certain domestic companies-Determination of tax in certain cases-Failure to file Form No 10IC-Assessee was to be directed to file Form No. 10IC within one month from the date of receipt of this order.[Form No 10IC] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61453","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fZb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61453"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61453\/revisions"}],"predecessor-version":[{"id":61454,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61453\/revisions\/61454"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}