BHARGAVKUMAR PARSOTTAMBHAI PATEL HUF,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

ITA 2083/AHD/2024Status: DisposedITAT Ahmedabad29 April 2025AY 2023-24Bench: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA (Accountant Member)10 pages
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What did the Tribunal hold?

The Tribunal held that the failure to file Form 10-IE within the prescribed due date is directory, not mandatory, and does not invalidate the option exercised under Section 115BAC. Since the option was exercised in the preceding year and not invalidated under sub-section (2), a fresh form was not required in the impugned year.

What were the facts?

The assessees opted for the new tax regime under Section 115BAC but the CPC denied this option in the intimation under Section 143(1). The assessees had filed Form 10-IE in the preceding year, but the CPC rejected it for late filing.

What were the issues?

Whether the denial of the new tax regime option under Section 115BAC by the CPC was justified when Form 10-IE was filed in the preceding year but rejected for late filing, and not filed in the impugned year.

Which sections of the Income-tax Act were involved?

Section 115BAC,Section 143(1),Section 253(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT.ANNAPURNA GUPTA

Hearing: 05/03/2025Pronounced: 29/04/2025

आदेश आदेश आदेश

PER:ANNAPURNA GUPTA, ACCOUNTANT MEMBER

The above two appeals relate to different assessees and are against separate orders of the Ld. Commissioner of Income- Tax(Appeals), National Faceless Appeal Centre (NFAC),

ITA No.2082 and 2083/Ahd/2024 2 Thane/Gurugram

The order continues below.

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