What did the Tribunal hold?

The Tribunal held that the non-filing of Form No. 3CFA was a procedural error. Following previous decisions, the matter was set aside to the Assessing Officer for de-novo adjudication, considering the belatedly filed form.

The assessee claimed a benefit under Section 115BBF but did not file the mandatory Form No. 3CFA along with the return of income. The form was filed later, and the claim was denied during processing.

What were the issues?

Whether the belated filing of Form No. 3CFA, required for claiming benefit under Section 115BBF, constitutes a procedural lapse that can be condoned.

Ramesh Shankarrao Wagh, Pune vs Assessment Unit | s.115BBF, 143(1) | ITAT Pune 2026

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Himanshu Choudhary

For Respondent: Ms. Bhavya. I.V., Jt. CIT

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Additional/Joint Commissioner of Income Tax (Appeals)-1, Ahmedabad [Ld. Addl./JCIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2021-22 on 18.11.2025.

Submission of Ld. AR :

The Ld. AR submitted that this issue is squarely covered in favour of the assessee by the decision of Co-Ordinate Bench of this Tribunal in assessee’s own case for AY 2020-21 in ITA No. 1466/PUN/2025 vide order dated 23.07.2025, which was subsequently followed in AY 2022-23 in ITA No. 1994/PUN/2025.

ITA No. 468/PUN/2026

Submission of Ld. DR :

The Ld. DR relied on the order of the Assessing Officer (AO) and Ld. CIT(A).

Findings and Analysis :

We have heard both the parties and perused the record. In this case also the Ld. AR submitted that the assessee had claimed benefit u/s 115BBF of the Act. However, the assessee had not filed Form No.3CFA along with the return of income. The said Form No.3CFA was filed afterwards. CPC while processing the return has not allowed the assessee's claim due to non-filing of Form No.3CFA. Ld.AR submitted that it's a procedural error and hence, assessee's claim should be allowed as assessee has filed Form No.3CFA. Assessee fulfills all the conditions. The Ld. AR submitted that this issue is squarely covered in favour of the assessee by the decision of Co-ordinate Bench of this Tribunal in assessee’s own case for AY 2020-21 in ITA No. 1466/PUN/2025 vide order dated 23.07.2025, which was subsequently followed in AY 2022-23 in ITA No. 1994/PUN/2025. The relevant paragraphs of the order in ITA No. 1466/PUN/2025 reads as under : Quote, “4. We have heard both the parties and perused the record placed before us. In this case, Assessee had filed Return of Income for A.Y.2020-21 declaring total income at Rs.32,80,490/-. Assessee had claimed benefit u/s.115BBF. However, Assessee has not filed Form No.3CFA along with the Return of Income. The Centralised Processing Center(CPC) processed the Return u/s.143(1) of the Act, denying the claim u/s.115BBF of the Act. It is noted that Assessee has filed Form No.3CFA electronically on 04.07.2023 i.e.after the order u/s.143(1) of the Act, but before the order of ld.CIT(A). Thus, during the appellate proceedings before ld.CIT(A), copy of Form No.3CFA was available. 5. The ITAT Indore Bench in the case of Shri Yashwant Singh Pawar Vs. ITO in ITA No.268/Ind/2023 has held as under :

ITA No. 468/PUN/2026

“7. We have considered submissions of both sides and examined the documents. After a careful consideration, we find that the assessee has though not submitted Form No. 10E before filing return of income but immediately after receiving intimation u/s 143(1) and before filing firstappeal, it was filed. We are consciously aware that in many situations, particularly in the matters of exemption, relief, etc., whenever this issue has cropped before the courts that the filing of any prescribed form is a procedural requirement or mandatory, the courts are liberal and judicious in holding requirement as procedural and thereby directing the revenue to allow substantive benefit to assessee even if the form is filed belatedly. We Assessment year 2021-22 find that the assessee is a senior citizen and retired Govt. employee, hence there is no mala fide intention or attempted negligence on the part of assessee in not filing form in time. Therefore, taking a judicious note, we are inclined to hold that the assessee should be given the benefit of relief as per Form No. 10E subsequently filed. Hence, we remand this matter back to the file of AO. The AO shall verify Form No. 10E filed by assessee and allow the eligible relief. With these directions, the assessee's appeal is allowed.” 5.1 Thus, ITAT has observed that it is a procedural error and Assessee should be allowed to file the Form during the pendency of appeal. Respectfully following the ITAT Indore’s Decision in the case of Shri Yashwant Singh Pawar(supra), we set-aside the order u/s.143 of the Act, to the Assessing Officer for denovo adjudication. The Assessing Officer shall consider the Form No.3CFA filed by assessee electronically and decide the matter accordingly. The Assessee shall be provided opportunity of being heard. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.”Unquote.

Respectfully following the Co-ordinate Bench of this Tribunal in assessee’s own case in ITA No. 1466/PUN/2025 (supra), we set-aside the order u/s.143(1) of the Act, to the Assessing Officer for de-novo adjudication. The Assessing Officer shall consider the Form No.3CFA filed by assessee electronically and decide the matter accordingly. The Assessee shall be provided opportunity of being heard. Accordingly,

ITA No. 468/PUN/2026

grounds of appeal raised by the assessee are allowed for statistical purpose.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open Court on 14th August, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 14-08-2026 Digitally signed by Ravi Kumar Ravi Kumar Ravi Kumar Date: 2026.08.14 14:43:56 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune

RAMESH SHANKARRAO WAGH,PUNE vs. ASSESSING OFFICER WARD 8(3), PUNE

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