MANISH KUMAR SINGH,DELHI vs. ITO, DEL-W-(73)(1), DELHI, DELHI

This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(a)-
1,
Mumbai’s
DIN and order no.
ITBA/APL/S/250/2024-
25/1073988202(1), dated 04.03.2025 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
Assessee by Sh. Deepak K Bisht, Adv.
Department by Sh. Akhilesh Kumar Yadav, Sr. DR
Date of hearing
03.06.2025
Date of pronouncement
03.06.2025
2 | P a g e reason that he had not filed the corresponding prescribed Form 10-
IE before the due date of filing of return u/s 139(1) i.e. 31st
December, 2021 and filed later on 31.03.2022. 3. It is in this factual backdrop that the tribunal’s recent decision in Harbans Singh Vs. AO, CPC (2024) 165 taxmann.com
146 (Amritsar) has already concluded that the delay in filing of above Form 10-IE is only directory provision than a mandatory one which could even be filed before the assessing authority later on during assessment. I adopt the above detailed reasoning mutantis mutandis to accept the assessee’s instant sole substantive grievance in principle and leave it open for the learned Assessing
Officer to frame his consequential computation after verifying all the relevant facts.
4. This assessee’s appeal is allowed.
Order pronounced in the open court on 3rd June, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 3rd June, 2025. RK/-