AJAY SAPRA,GURGAON vs. DCIT, VIKAS BHAWAN, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
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”).
Heard both the parties at length. Case file perused.
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
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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.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 23/09/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/09/2025
*Subodh Kumar, Sr. PS*