BALJEET KAUR,HALDWANI vs. INCOME TAX OFFICER, KATHGODAM

PDF · subscribers
ITA 279/DDN/2026Status: DisposedITAT Dehradun07 August 2026AY 2022-234 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 directory and not mandatory, and therefore, the delay deserves to be condoned. The assessee's claim for taxation under Section 115BAC was allowed.

What were the facts?

The assessee filed her return of income for AY 2022-23 belatedly on 31.12.2022 and Form 10-IE on 30.12.2022. The AO-CPC denied the benefit of the new tax regime under Section 115BAC due to the belated filing of Form 10-IE.

What were the issues?

Whether the belated filing of Form 10-IE bars the assessee from opting for the new tax regime under Section 115BAC. Whether procedural delays in filing forms should deny substantive tax benefits.

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, DEHRADUN BENCH “DB” DEHRADUN

Before: SHRI MAHAVIR SINGH & SHRI SANJAY AWASTHI

For Respondent: Shri Deepak Chaudhary, JCIT
Hearing: 21.07.2026

ITA No.279/DDN/2026 BALJEET KAUR, HALDWANI IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH “DB” DEHRADUN BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.279/DDN/2026 Assessment Year: 2022-23 BALJEET KAUR, Vs. INCOME TAX OFFICER, 1015-1, Ward-17, Gali No.6, Rampur Income Tax Office, Road, Haldwani, Haldwani-cum- Golapar Bypass, KATHGODAM, Kathgodam, Uttarakhand 263139. HALDWANI, PAN No. ALBPK3049D UTTARAKHAND 263139. Appellant Respondent Assessee by None Revenue by Shri Deepak Chaudhary, JCIT Date of hearing: 21.07.2026 Pronouncement on 07.08.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 23.03.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. Addl./JCIT(Appeals)-2, Kolkata.

1.1 In this case, the ITR filed by the assessee was processed u/s 143(1) of the Act on 22.02.2023 through which the Ld. AO-CPC denied the benefit of taxation as per the new tax regime u/s 115BAC of the Act. It is seen that the assessee filed a rectification application which was rejected on the ground that the Form 10-IE was filed belatedly on 30.12.2022. It is seen that the return of income for AY 2022-23 was filed on 31.12.2022. 1

ITA No.279/DDN/2026 BALJEET KAUR, HALDWANI 1.2 The assessee approached the Ld. Addl./JCIT(Appeals), where also she could not succeed on the ground that both the return of income and the Form 10IE were filed belatedly and therefore she could not avail the benefit of the new regime of taxation.

1.3 The assessee has approached the ITAT with grounds challenging the action of Ld. Addl./JCIT(Appeals) mainly by stating that procedural lapses should not deny substantive benefit.

1.4 On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

2.

The Ld. DR took us through the order of Ld. AO-CPC whereby the rectification application was rejected. The Ld. DR also pointed out that the Ld. Addl./JCIT (Appeals) has given a clear finding that both the return of income and the Form 10IE were filed belatedly and thus, the assessee could not be given the benefit of taxation u/s 115BAC of the Act.

3.

We have considered the submissions of Ld. DR and have gone through the records before us. We are aware that there are a number of coordinate bench orders, whereby such delays have been held to be directory and not mandatory. It is seen that through such orders the coordinate benches have been condoning the delay in filing Form 10-IE

ITA No.279/DDN/2026 BALJEET KAUR, HALDWANI and have been granting relief to the assessee’s concerned. As an example, we may rely on the case of Arun Kumar Sharma reported in 176 taxmann.com 927 (Del. – Trib.) [2025]. The following is the operative portion of this order: -

“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 reason that he had not submitted the corresponding prescribed Form 10-IE within the due date up to 31st July, 2023 since filed later on 07.08.2023. 3. It is in this factual backdrop that the Tribunal’s recent decision in Harbans Singh vs. AO, CPC [2024] 165 taxmann.com 146/208 ITD 151 (Amritsar – Trib.) has already concluded that the delay in filing of above Form 10-IE is only directory provision than a mandatory one which could even be filed before the assessing authority later on during assessment. I adopt the above detailed reasoning mutandis to accept the assessee’s instant sole substantive grievance in principle and leave it open for the learned Assessing Officer to frame his consequential computation after verifying all the relevant facts. 4. This assessee’s appeal is allowed.” We can do no better than to follow this order and hold that the delay in filing Form 10-IE deserves to be condoned and the claim of the assessee for being taxed u/s 115BAC of the Act deserves to be allowed.

4.

In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 07.08.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 07.08.2026

ITA No.279/DDN/2026 BALJEET KAUR, HALDWANI *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

More judgments on Section 115BAC

All 144 judgments and leading authorities on Section 115BAC →

Recent GST High Court judgments

Search GST case law →