VAISHALI BABAN BHOSALE,PUNE vs. THE ITO WARD 10(1), PUNE

ITA 2067/PUN/2026Status: DisposedITAT Pune13 August 2026AY 2018-199 pages
AI SummaryRemanded

What were the facts?

The assessee claimed relief under Section 89(1) for arrear salary but filed Form 10E belatedly. The Assessing Officer and CIT(A) denied the relief due to the delayed filing of Form 10E.

What did the Tribunal hold?

The Tribunal, following coordinate bench decisions, held that mere delay in filing Form 10E should not result in denial of substantial relief if the entitlement otherwise exists. The issue was restored to the Assessing Officer for verification and grant of relief.

What were the issues?

Whether belated filing of Form 10E can lead to denial of relief under Section 89(1) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 89(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Himanshu Choudhary
For Respondent: Shri Avinash Karpe

PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated 02.03.2026 of the Ld. Addl. / JCIT(A)-2, Bengaluru relating to assessment year 2018-19. 2. The only effective ground raised by the assessee in the appeal reads as under:

1.

On the facts and circumstances of the case and in law, the CIT has erred in not allowing relief u/s 89(1) of the Income tax Act, 1961 of Rs.3,46,766/- for not fling the Form 10E along with return of income and fling the same belatedly.

3.

Facts of the case, in brief, are that the assessee is an individual and derives income from salary as Principal of a school. She filed her return of income on 31.08.2018 declaring total income of Rs.20,24,790/-. The retu

The order continues below.

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