NIRMALA KAUSHIK,DELHI vs. INCOME TAX ASSESSMENT UNIT, DELHI

ITA 5301/DEL/2026Status: DisposedITAT Delhi05 August 2026AY 2019-203 pages
AI SummaryAllowed

What were the facts?

The assessee claimed relief under Section 89 amounting to Rs. 5,33,226/-. The relief was disallowed by the lower authorities because Form No. 10E was not filed within the due date of filing the Section 139(1) return.

What did the Tribunal hold?

The tribunal held that the requirement to file Form 10E before the due date under Section 139(1) is directory, not mandatory, for substantial relief. Therefore, the disallowance of relief under Section 89 was incorrect.

What were the issues?

Whether the non-filing of Form 10E within the due date of filing the return under Section 139(1) makes the relief claimed under Section 89 non-allowable.

Which sections of the Income-tax Act were involved?

Section 89,Section 139(1),Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 07.07.2026Pronounced: 07.07.2026

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1087258275(1), dated 12.03.2026 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

It transpires at the outset during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ respective assessments and lower appellant findings disallowing his relief claimed u/s 89 amounting to Rs.5,33,226/- on the ground that the Form No. 10E was not filed within “due” date of filing section 139(1) return. The Revenue veh

The order continues below.

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