AJAY SAPRA,GURGAON vs. DCIT, VIKAS BHAWAN, DELHI

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ITA 5007/DEL/2025Status: DisposedITAT Delhi23 September 2025AY 2023-24Bench: Sh. Satbeer Singh Godara (Judicial Member)1 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 the submission of Form 10IE is a directory provision, not mandatory. The assessee had filed Form 10IE after filing the return but before the lower authorities' decision, and this was considered sufficient.

What were the facts?

The assessee's appeal for AY 2023-24 arose against an order related to proceedings u/s 154 of the Income Tax Act. The lower authorities refused to assess the assessee under the new regime (Section 115BAC) because Form 10IE was not filed by the due date.

What were the issues?

Whether the filing of Form 10IE by the due date is a mandatory condition for opting for the new tax regime under Section 115BAC.

Which sections of the Income-tax Act were involved?

Section 154,Section 115BAC

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 23.09.2025Pronounced: 23.09.2025

Asstt. Year : 2023-24 Ajay Sapra, Vs DCIT, B-2, 302, Legend Apartment, Vikas Bhawan, Sector-57, Gurugram, New Delhi-110002 Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. ALSPS2626R Assessee by: Sh. Ajay Sapra (Assessee) Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.09.2025 Date of Pronouncement: 23.09.2025 ORDER This assessee’s appeal for Assessment Year 2023-24, arises against the Addl./JCIT(A)-6, Chennai’s DIN & order No. ITBA/APL/S/250/2025-26/1077221533(1) dated 19.06.2025, in proceedings u/s 154 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It transpires during the course of hearing that both the learned lower authorities have refused to assess the assessee/appellant herein under the new regime prescribed in section 115BAC of the Act for the sole reason that he had not filed/uploaded the Form 10IE on or before the due date, as per the relevant condition stipulated therein, in CPC’s processing dated 10.01.2024 as upheld in the lower appellate discussion.

Ajay Sapra 4. That being the case, the Revenue vehemently argues that the above statutory compliance of filing/uploading Form 10IE is a mandatory provision; and, therefore, the assessee’s claim to be assessed under the new regime has been rightly declined herein. I find no merit in the Revenue’s foregoing stand in light of Akshay Devendra Birari vs. DCIT (2024) 164 taxmann.com 58 (Pune-Trib.) settling the issue in assessee’s favour and against the department that such a submission of Form 10IE is a directory provision only. It is made clear that the assessee had indeed filed his Form 10IE on 30.09.2022 after his return submitted on 31.07.2022. I accordingly find merit in the assessee’s instant sole substantive ground which is accepted against the department. Ordered accordingly.

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