JOMON JOSEPH,PALA vs. INCOME TAX OFFICER WARD 1 KOTTAYAM, KOTTAYAM

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ITA 482/COCH/2025Status: DisposedITAT Cochin31 July 2025AY 2021-22Bench: SHRI INTURI RAMA RAO (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that while Form 10IE was not filed by the due date, it was available with the CPC at the time of processing the return. The filing requirement for Form 10IE is directory, not mandatory. Therefore, the CPC was directed to amend the intimation to allow the benefit of the New Tax Regime.

What were the facts?

The assessee filed an income tax return for AY 2021-22, opting for the New Tax Regime under Section 115BAC. The CPC processed the return and denied the New Tax Regime benefit, stating that Form 10IE was not filed within the prescribed time. The CIT(A) upheld the CPC's decision.

What were the issues?

Whether the CPC was justified in denying the New Tax Regime benefit under Section 115BAC for non-filing of Form 10IE within the prescribed time, even when the form was available with the CPC during processing.

Which sections of the Income-tax Act were involved?

Section 115BAC,Section 143(1),Section 143(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM

For Appellant: Shri Prashanth Srinivas, CA
For Respondent: Smt. Leena Lal, Sr. DR
Hearing: 21.07.2025Pronounced: 31.07.2025

This appeal filed by the assessee is directed against the order of the ADDL/JCIT (A), Gwalior [CIT(A)] dated 04.04.2025 for Assessment Year (AY) 2021-22.

2.

Brief facts of the case are that assessee is an individual. The return of income for the A.Y. 2021-22 was filed on 15/02/2022 declaring income of Rs. 13,09,430/-. In the return of income, the assessee had adopted for New Tax Regime as provided under the provisions of section 115BAC of the Act. The said return of income Meat Products of India Ltd. was processed by the CPC u/s. 143(1) of the Act vide intimation dated 22/03/2022 denying the benefit of New Tax Regime on the ground that Form No. 10IE was not filed within the prescribed time.

3.

Being aggrieved, an appeal was filed before the CIT(A), who vide impugned order confirmed the action of CPC.

4.

Being aggrieved, the assessee is in appeal before this Tribunal in the present appeal.

5.

It is submitted that Form No. 10IE along with return of income is very much available at the time of processing the return. Therefore, placing reliance on the decision of this Tribunal in the case of Annie Joseph vs. ITO in dated 30/04/2025, submitted that CPC may be directed to correct the intimation issued u/s. 143(1) of the Act.

6.

Ld. DR supported the orders passed by the lower authorities and requested no interference is called for.

7.

I have heard rival submissions and perused the relevant material on record. The solitary issue that arises for my consideration in the present appeal is whether the CPC was justified in denying the benefit of New Tax Regime. Admittedly, the assessee had failed to submit the prescribed Form No.10IE in order to claim the benefit of New Tax Regime before the due date for filing the return of income. However, the assessee had filed the said form on

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