RAJIV MADHAORAO KHOBRAGADE,NAGPUR vs. INCOME TAX OFFICER, WARD 4(4), NAGPUR

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ITA 695/NAG/2026Status: DisposedITAT Nagpur02 September 2026AY 2023-20244 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 e-verification was a procedural lapse and should not disentitle the assessee from claiming the benefit of the new tax regime. The CIT(A)'s order was reversed, and the Assessing Officer was directed to re-compute the tax liability under Section 115BAC.

What were the facts?

The assessee opted for the new tax regime under Section 115BAC and filed their return on time. However, the e-verification of the return was completed beyond the stipulated 30-day period due to alleged technical glitches on the Income Tax portal.

What were the issues?

Whether a delay in e-verification of an income tax return, due to technical issues, can lead to the denial of the benefit of the new tax regime under Section 115BAC.

Which sections of the Income-tax Act were involved?

Section 115BAC,Section 143(1),Section 250,Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR

Before: SHRI MANISH BORAD

For Appellant: Shri Rajiv, AR
For Respondent: Shri Shiv Shankar Yadav, Sr.DR
Hearing: 07/08/2026Pronounced: 02/09/2026

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR "SMC" BENCH, NAGPUR BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER (Through virtual)

ITA No. 695/NAG/2026 (Asst. Year : 2023-24) Rajiv Madhaorao ITO, Ward-4(4), Nagpur Khobragade, 57, Thawre vs Colony, Post Jaripatka, Nagpur-440014 PAN : BEWPK 6509 M Assessee Revenue

Assessee by : Shri Rajiv, AR Department by : Shri Shiv Shankar Yadav, Sr.DR Date of hearing : 07/08/2026 Date of Pronouncement : 02/09/2026

O R D E R This appeal by the assessee is directed against the order of Ld. ADDL/JCIT (Appeals), Madurai (for short, “Ld.CIT(A)”) dated 30.12.2025 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of intimation dated 18.12.2023 issued u/sec. 143(1) of the Act by the Centralized Processing Center (CPC) for the Assessment Year (A.Y.) 2023-24.

2.

Registry has informed that there is a delay of 125 days in filing the present appeal. Application for condonation of delay along with an affidavit is placed on record. Perusal of the same and after hearing both the sides, I find that the delay is neither intentional nor deliberate and therefore, in the interest of justice and taking guidance from the judgments of Hon'ble Apex Court in the case of Collector Land Acquisition, Anantnag vs. Mst. Katiji

2 ITA No.695/PUN/2026 (Rajiv Madhaorao Khobragade) & Ors [1987 (2) SCC 107] and also in the case of Inder Singh vs. State of Madhya Pradesh dated 21.03.2025 [(2025) INSC 382)], I hereby condone the delay and admit the appeal for adjudication.

3.

Sole grievance of the assessee is that Ld.CIT(A) erred in confirming the action of CPC denying the benefit of new tax regime u/sec. 115BAC on the ground of delay in e-verification of the return which is claimed to have occurred due to technical glitches on the Income Tax portal.

4.

I have heard the rival submissions and perused the material placed before me. The assessee, an individual, prepared the return for A.Y. 2023-24 and uploaded on the website on 27.07.2023 bearing acknowledgment No.726415070270723, declaring income of Rs. 21,98,660/- opting for new tax regime u/sec. 115BAC of the Act, under which the assessee has given up various exemptions and deductions and lower rate of income tax is payable. The due date prescribed under the Act for the category of the assessee is 31.07.2023 and the return has been furnished on the Income Tax portal on 27.07.2023. The assessee is required to e-verify the return within 30 days from the date of its submission. Under the e-verification process, assessee had to send the signed acknowledgment by post to the CPC, Benguluru or it has to be e-verified through the OTP generated based on the bank account/Aadhar. Admittedly, in the case of assessee, this action of e-verification took some time and was e-verified beyond 30 days on 27.09.2023. For the said delay, the CPC has denied the benefit of scheme under 115BAC and against such action of CPC, assessee filed appeal before the Ld.CIT(A), but failed to succeed. Records indicate that there were certain technical glitches appearing in the e-filing portal regarding

3 ITA No.695/PUN/2026 (Rajiv Madhaorao Khobragade) downloading the Form No.26AS, filing of income tax returns and e-verification mechanism for the year under consideration. Further, under the provisions of section 115BAC of the Act, assessee having opted for the new tax regime is required to exercise such option and furnish the return of income on or before the due date prescribed under section 139(1) of the Act. The assessee has undisputedly furnished the information about the return opting new tax regime on 29.07.2023 which is prior to the due date i.e. 31.07.2023. Now the data about the assessee is very much available on the income tax portal much before the due date i.e. 31.07.2023. Now, e-verification process is a procedural activity, which is also witnessing changes from time to time and in the past, it was mainly by way of sending signed acknowledgment through post which has been subsequently upgraded by way of filing return with digital signature as well as through e-verification by one time password linked to Aadhar/bank account. As it is evident that assessee is dependent on the Tax Consultant, who assists in furnishing the income tax returns and there might have been some bonafide reasons for such delay in e-verification of return. Even the Central Board of Direct Taxes (CBDT) comes with various circulars extending the date of e-verification of return considering the practical and technical difficulties faced by various assessees.

5.

Considering all these aspects, I am of the considered view that the delay in e-verification is merely a procedural lapse which should not debar the assessee from claiming the benefit of new tax regime u/sec. 115BAC of the Act. Therefore, the finding of Ld.CIT(A) is reversed and the effective grounds of appeal raised by the assessee are allowed. Ld. Jurisdictional Assessing Officer (JAO) is directed to re-compute the tax

4 ITA No.695/PUN/2026 (Rajiv Madhaorao Khobragade) liability of the assessee applying the new tax regime u/sec. 115BAC of the Act opted by the assessee.

6.

In the result, appeal of the assessee is allowed.

Order pronounced on 02nd September, 2026 under Rule 34(5) of the Income Tax (Appellate Tribunal) Rules, 1963

Sd/- (MANISH BORAD) ACCOUNTANT MEMBER Pune & Dated : 02nd Sept., 2026 vr/- Copy of the Order forwarded to: 1. Assessee 2. Revenue 3. PCIT concerned. 4. DR, ITAT, “SMC” Bench, Nagpur. 5. Guard File BY ORDER //True Copy// Senior Private Secretary ITAT, Nagpur

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