SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR
Facts
The assessee filed appeals against the orders of CIT(A) for AY 2022-23 and 2023-24, challenging the denial of the new tax regime option under Section 115BAC. The assessee had filed Form 10IE and ITR after the due date for AY 2021-22.
Held
The Tribunal held that the mandate of filing Form 10-IE is directory, not mandatory. The failure to file Form 10-IE within the prescribed due date does not invalidate the assessee's claim of opting for the new regime, especially when the option was exercised in the preceding year and not invalidated due to specified violations.
Key Issues
Whether the assessee is entitled to opt for the new tax regime under Section 115BAC when the ITR and Form 10IE were filed after the due date for the preceding assessment year.
Sections Cited
Section 115BAC, Section 139(4), Section 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH (VIRTUAL
Before: Dr. MITHA LAL. MEENA & SHRI NARINDER KUMAR
Result
In view of the above findings, both the appeals deserve to be allowed. Same are allowed. Assessing Officer to do the needful.
Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Sd/- Sd/- (Dr. Mitha Lal Meena ) (Narinder Kumar ) Accountant Member Judicial Member Date: 29/09/2025 *Santosh Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned
10 ITA No.898 & 899/Jodh/2024 Sanju Soni, Jodhpur (5) The Sr. DR, I.T.A.T
By Order Asstt. Registrar