AMIT ARORA,OPP. CHHATWAL PETROL PUMP, AMRITSAR vs. WARD 1(1), AMRITSAR, WARD, AMRITSAR

ITA 423/ASR/2025Status: HeardITAT Amritsar08 September 2026AY 2021-228 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a minor procedural delay of nine days in filing Form No. 10-IE, attributed to technical glitches and not controverted by the revenue, should not result in the denial of the substantive benefit of section 115BAC. The assessee's intention and substantial compliance were considered.

What were the facts?

The assessee filed a revised return opting for the new tax regime under section 115BAC but filed Form No. 10-IE nine days after the due date due to alleged technical glitches in the e-filing portal. The CPC denied the benefit of the new regime, which was upheld by the CIT(A).

What were the issues?

Whether a short delay in filing Form No. 10-IE due to technical issues should lead to the denial of the concessional tax regime under section 115BAC. Whether the requirement of filing the form within the prescribed time is mandatory or directory in such circumstances.

Which sections of the Income-tax Act were involved?

Section 115BAC,Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Rohit Kapoor, Advocate
Hearing: 07.09.2026Pronounced: 08.09.2026

PER LALIET KUMAR, JM This appeal by the assessee is directed against the order of the learned Addl./JCIT(A), passed under section 250 of the Income-tax Act, 1961 ("the Act"), arising out of the intimation issued under section 143(1) of the Act for Assessment Year 2021-22. 2. The brief facts of the case are that the assessee filed the original return of income under the old tax regime, claiming deductions under Chapter VI-A of the ITA-423/ASR/2025 A.Y. 2021-22 2 Act. Subsequently, the assessee opted for taxation under the new regime prescribed under section 115BAC of the Act. The due date a

The order continues below.

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