SHRI VENKATARAMAN KRISHNAN,CHENNAI vs. DCIT, NON CORP. CIRCLE-19(1), CHENNAI

ITA 2652/CHNY/2026Status: DisposedITAT Chennai06 August 2026AY 2021-226 pages
AI SummaryAllowed

What were the facts?

The assessee, a retired government employee, received arrears of salary and claimed relief under Section 89(1). The relief was initially denied due to non-furnishing of Form 10E electronically, but later granted by the AO after appellate directions. However, a parallel appeal against the original intimation was dismissed by the FAA on technical grounds.

What did the Tribunal hold?

The Tribunal held that the omission to file Form 10E electronically was inadvertent and procedural, especially since the employer had already obtained the form and granted relief. Since the Revenue accepted the assessee's entitlement after verification, the dismissal of the appeal on a technicality was unsustainable.

What were the issues?

Whether the denial of relief under Section 89(1) solely on the ground of delayed filing of Form 10E is sustainable when the substantive entitlement is accepted by the AO after verification.

Which sections of the Income-tax Act were involved?

Section 89(1),Section 143(1),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI INTURI RAMA RAO

Hearing: 05.08.2026Pronounced: 06.08.2026

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of Addl/JCIT(A)-3, Raipur dated 11.03.2026, passed u/s.250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2021-22. Venkataraman Krishnan

Brief facts of the case are as follows: The assessee is an 2. individual, a retired government employee. For the assessment yea

The order continues below.

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