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Facts
The assessee e-filed its return of income opting for the new tax regime u/s 115BAC. The CPC denied this benefit because the e-verification was done beyond the 30-day limit from the filing date, which was confirmed by the CIT(A).
Held
The Tribunal held that as per CBDT Notification No. 2/2012 and clarification in para 8, the date of dispatch of the verified ITR-V by speed post is considered for determining the 30-day period. Since the dispatch date was within the limit, the return was deemed filed on time.
Key Issues
Whether the benefit of the new tax regime can be denied if the e-verification of the return is done beyond 30 days from the date of filing, considering the date of dispatch of ITR-V.
Sections Cited
115BAC, 143(1), 139(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
(िनधा�रणवष� / Assessment Year: 2023-24) Jasbir Singh Sarao and Sons ITO Ward-2(1) H.No. 5, Sector-9 बनाम/ Vs. Sector -17 Chandigarh-160009 Chandigarh-160017 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABHJ-8380-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Vineet Krishan (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 02-12-2025 घोषणाकीतारीख /Date of Pronouncement 08-12-2025 : आदेश / O R D E R
Aforesaid appeal by assessee for Assessment Year (AY) 2023- 24 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Jodhpur [CIT(A)] dated 08-08-2025 in the matter of an intimation issued by CPC u/s 143(1) on 15-12-2023 denying the benefit of new tax regime to the assessee. Having heard rival submissions and upon perusal of case records, the appeal is disposed-off as under.
2. From case records, it emerges that the assessee e-filed its return of income on 24-07-2023. The return was e-verified on 24-08- 2023. The assessee opted for new tax regime u/s 115BAC. The CPC denied this benefit on the ground that the return of income was required to be e-verified before the expiry of 30 days from the date of filing of return of income. Since the e-verification was done beyond that time limit, the benefit of new regime was denied to the assessee. The Ld. CIT(A) confirmed the action on the ground that the return was e-verified on 24-08-2023 which was after due date of return of income being 31-07-2023. The Ld. CIT(A) referred to Notification No.05 of 2022 dated 29-07-2022 issued by DGIT (Systems), CBDT providing that the date of verification was to be considered as date of filing of return of income. Aggrieved, the assessee is in further appeal before us.
3. The notification as referred to by Ld. CIT(A) read as under: - The Central Board of Direct Taxes (CBDT) vide Circular No. 3/2009, dated 21-05- 2009 notified the new Income Tax Return (ITR) forms for Assessment Year 2009-10 and provided the facility of furnishing ITR in the following manner: i. Furnishing the return in paper form ii. Furnishing the return electronically under digital signature iii. Transmitting the data in the return electronically and thereafter submitting the verification of the return in form ITR-V to CPC within 30 days after transmitting the data electronically iv. Furnishing a bar coded return in paper form.
Further as per clarifications provided in para 9 of the said circular, the date of transmitting the data electronically will be the date of furnishing the return if the form ITR-V is submitted within 30 days after the date of transmitting the data electronically. In case, form ITR-V is submitted after the above-mentioned period, it will be deemed that the return in respect of which the form ITR-V has been filled was never submitted and it shall be incumbent on the assessee to electronically retransmit the data and follow it up by submitting the new form ITR-V within 30 days. Later, the CBDT extended the time- limit for filing ITR-V to 120 days from the date of uploading the return of income. (Press Release, dated 27-1-2010).
The CBDT vide Notification no. 2/2012/F.No. 142/27/2011-SO (TPL), dated 4-1-2012, notified the Centralised Processing of Returns Scheme, 2011 (CPR Scheme 2011). Rule 14 of CPR Scheme 2011 delegates the power to specify the mode, manner and time for verification of ITR-V.
It has been decided that in respect of any electronic transmission of return data on or after the date this Notification comes into effect, the time-limit for e-verification or submission of ITR-V shall now be 30 days from the date of transmitting /uploading the data of return of income electronically.
It is clarified that where the return data is electronically transmitted before the date on which this Notification comes into effect, the earlier time limit of 120 days would continue to apply in respect of such returns.
It is further clarified: (i) Where ITR data is electronically transmitted and e-verified/ITR-V submitted within 30 days of transmission of data - in such cases the date of transmitting the data electronically shall be considered as the date of furnishing the return of income. (ii) Where ITR data is electronically transmitted but e-verified or ITR-V submitted beyond the time-limit of 30 days of transmission of data - in such cases the date of e-verification/ITR-V submission shall be treated as the date of furnishing the return of income and all consequences of late filing of return under the Act shall follow.
Duly verified ITR-V in the prescribed format and in the prescribed manner should be sent by speed post only to Centralised Processing Centre, Income Tax Department, Bengaluru - 560500, Karnataka. 8. The date of dispatch of Speed Post of duly verified ITR-V shall be considered for the purpose of determination of the 30 days period, from the date of transmitting the data of Income-tax return electronically. 9. This Notification shall be applicable for electronically transmitted Income-tax return data filed on the e-filing portal (www.incometax.qov.in). This issues by the power conferred to the undersigned under the Rule 14 of Centralized Processing of Returns Scheme 2011 (CPR Scheme 2011), dated 4-1-2012, notified by the CBDT Notification No. 2/2012- F. No. 142/27/2011-SO(TPL). 10. This notification will come into effect from 01.08.2022.
Para-8 of the said notification clearly provide that the date of dispatch of Speed Post of duly verified ITR-V shall be considered for the purpose of determination of the 30 days period, from the date of transmitting the data of Income-tax return electronically. In the present case, Ld. AR has placed on record postal receipt to establish that the said ITR-V was sent on 21-08-2023 and this date, as per the above notification, is to be considered for the purpose of determination of 30 days period. Since this date is well within 30 days period from 24-07- 2023, the return is deemed to be filed on 24-07-2023 i.e., before due date u/s 139(1). This being so, I direct CPC to grant the benefit of new tax regime as claimed by the assessee. 4, The appeal stands allowed. Order pronounced on 08th December, 2025.