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

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ITA 2298/DEL/2025Status: DisposedITAT Delhi03 June 2025AY 2021-22Bench: SHRI SATBEER SINGH GODARA (Judicial Member)3 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 before the assessing authority during the assessment. Therefore, the assessee's grievance is accepted.

What were the facts?

The assessee claimed shifting to the new tax regime under section 115BAC of the Act for the assessment year 2021-22. However, the lower authorities rejected this claim because Form 10-IE was filed after the due date.

What were the issues?

Whether the delay in filing Form 10-IE, a prerequisite for opting for the new tax regime, is a mandatory condition or a directory one.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 139(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: 2021-22 Vs. Income Tax Officer, Sh. Manish Kumar Singh, 415/7, Ashok Mohalla, Del-W-(73)(1), Nangloi, Delhi Delhi PAN :BBJPS5592Q (Appellant) (Respondent) 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 ORDER 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

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