ARUN KUMAR SHARMA,DELHI vs. ITO, CPC DELHI

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ITA 1563/DEL/2025Status: DisposedITAT Delhi03 June 2025AY 2023-24Bench: SHRI SATBEER SINGH GODARA (Judicial Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the delay in filing Form 10-IE is a directory provision and not mandatory, and it can be filed even during the assessment proceedings. The Tribunal adopted the reasoning from a previous decision and allowed the assessee's grievance.

What were the facts?

The assessee's appeal for AY 2023-24 arose against an order disallowing a claim under Section 115BAC of the Act. The disallowance was based on the assessee not filing Form 10-IE by the due date, submitting it instead on 07.08.2023, after the due date of 31.07.2023.

What were the issues?

Whether the delay in filing Form 10-IE is a mandatory requirement for claiming the new tax regime under Section 115BAC or if it is a directory provision that can be condoned.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 115BAC

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.06.2025Pronounced: 03.06.2025

Assessment Year: 2023-24 Vs. Income Tax Officer, Sh. Arun Kumar Sharma, D-35, Pocket-IV, Delhi Mayur Vihar, Delhi PAN :AATPS4705P (Appellant) (Respondent) Assessee by Sh. S.P. Gogia, Adv. Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Pune’s DIN and order no. ITBA/APL/S/250/2024- 25/1072178093(1), dated 15.01.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

A perusal of both the learned lower authorities’ respective findings indicates that they have held the assessee’s claim shifted to the new tax regime under section 115BAC of the Act for the sole

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