BHAGWANDAS SURAJKARAN SOMANI HUF,THANE vs. INCOME TAX OFFICER, THANE

ITA 8629/MUM/2025Status: DisposedITAT Mumbai16 February 2026AY 2022-2023Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the delay in filing Form 10-IE was due to technical glitches beyond the assessee's control and that the filing of the form is directory, not mandatory for invalidating the option. Therefore, the assessee should not be penalized for the delay.

What were the facts?

The assessee, Bhagwandas Surajkaran Somani HUF, faced technical glitches on the e-filing portal while trying to submit Form 10-IE to opt for the concessional tax regime under Section 115BAC. Despite attempts to file before the due date, the form was eventually filed on January 4, 2022, after the due date of December 31, 2021.

What were the issues?

Whether the delayed filing of Form 10-IE due to technical glitches beyond the assessee's control invalidates the option to avail the concessional tax regime under Section 115BAC.

Which sections of the Income-tax Act were involved?

Section 115BAC,Section 139(1),Section 143(1)

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Income Tax Appellate Tribunal, MUMBAI “H(SMC

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

PER VIKRAM SINGH YADAV, A.M : These are three appeals filed by the assessee against the respective order(s) of the Learned Addl./JCIT(A)-Raipur [„Ld.CIT(A)‟], dated 04-10- 2025, pertaining to Assessment Years (AYs) 2021-22, 2022-23 & 2023-24. Given that common issues are involved in all these appeals, these matters were heard together and are being disposed-off by this consolidated order.

2.

With the consent of both the parties, the appeal in ITA No. 8628/Mum/2025 (AY. 2021-22) was taken as a lead case for the sake of convenience and discussion, wherein the assessee h

The order continues below.

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