BAJAJ RESOURCES PRIVATE LIMITED, UDAIPUR,UDAIPUR vs. CIRCLE 4(2), DELHI, DELHI

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ITA 8720/DEL/2025Status: DisposedITAT Delhi12 May 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the filing of Form 10-IC is directory, not mandatory, citing a Gujarat High Court decision. Therefore, the assessee's grievance is found to have merit.

What were the facts?

The assessee is aggrieved by a rectification order and the denial of assessment under section 115BBA of the Act. The denial was based on the failure to file Form 10-IC by the due date. The assessee did not appear for the hearing.

What were the issues?

Whether the failure to file Form 10-IC by the due date renders the assessee ineligible for assessment under section 115BBA. Whether the compliance of filing Form 10-IC is mandatory or directory.

Which sections of the Income-tax Act were involved?

Section 115BBA,Section 139(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 12.05.2026Pronounced: 12.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.8720/Del/2025 Assessment Year: 2020-21 M/s. Bajaj Resources Pvt. Vs. Income Tax Officer, Ltd., Circle -4(2), Old Station Road, Delhi Sevashram Choraha, Udaipur, Rajasthan PAN: AAACD8001D (Appellant) (Respondent) Assessee by None Department by Sh. Choudhary N.C. Roy, Sr. DR

Date of hearing 12.05.2026 Date of pronouncement 12.05.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Vadodara’s order dated 11.11.2025 having DIN and order no. ITBA/APL/S/250/2025-26/1082498156(1), involving proceedings under section 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.8720/Del/2025

Case called twice. None appears at the assessee behest. It is according proceeded ex-parte. 2. It next transpires during the course of hearing that with the able assistance coming from the Revenue side that the assessee/appellant is aggrieved against both the learned lower authorities’ respective section 154 rectification and the lower appellate findings denying its assessment under the newly introduced provision section 115BBA of the Act for the sole reason that it had failed to file/upload the prescribed Form 10-IC on or before the due date of filing return under section 139(1) of the Act. 3. We find no merit in the Revenue’s instant sole substantive grievance in light of CIT vs. Xavier Kelavani Mandal (P.) Ltd., [2014] 41 taxmann.com 184 (Guj.) which has already settled the issue in assessee’s favour that such a compliance of filing/upholding Form 10-IC is only directory than mandatory in nature. That being the case, we find merit in the assessee’s instant sole substantive grievance and direct the learned Assessing Officer to frame its consequential computation as per law after verifying all the relevant facts. 4. This assessee’s appeal is allowed for statistical purposes.

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ITA No.8720/Del/2025

Order pronounced in the open court on 12th May, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21st May, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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