TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether relief under Section 89(1) of the Income-tax Act, 1961 claimed by the assessee can be denied on the technical ground of non-filing of Form 10E before filing the return; (ii) Whether the addition of Rs.1,12,080/- on account of discrepancy between Form 26AS and the salary disclosed by the assessee is sustainable.
Issue (i): Whether relief under Section 89(1) of the Income-tax Act, 1961 can be denied for technical non-filing of Form 10E.
Analysis: The tribunal examined the assessment record and the calculation of relief extracted in the assessment and appellate orders. The tribunal considered that the relief computation was available and that the denial was based solely on the technical omission of filing Form 10E within the stipulated timeframe. The tribunal found that the substantive entitlement to relief was established on the materials before the assessing officer and commissioner (appeals).
Conclusion: Relief under Section 89(1) of the Income-tax Act, 1961 is allowed in favour of the assessee; the technical non-filing of Form 10E does not preclude grant of the relief.
Issue (ii): Whether the addition of Rs.1,12,080/- for discrepancy between Form 26AS and the salary disclosed by the assessee is justified.
Analysis: The tribunal found that the matter requires verification of evidence, including Form 26AS and documents filed by the assessee, and that the assessing officer should examine those materials after affording the assessee a reasonable opportunity of hearing.
Conclusion: The issue is restored to the assessing officer for fresh adjudication after taking into account the evidence and Form 26AS and after providing the assessee an opportunity of hearing; decision on this issue is not in favour of either party at this stage.
Final Conclusion: The appeal is partly allowed: relief under Section 89(1) is granted to the assessee and the addition relating to discrepancy with Form 26AS is remitted to the assessing officer for reconsideration with opportunity of hearing.
Ratio Decidendi: Procedural non-compliance in filing Form 10E does not automatically bar substantive relief under Section 89(1) of the Income-tax Act, 1961 where the entitlement and computation of relief are otherwise established; discrepancies between Form 26AS and return must be examined by the assessing officer after allowing the assessee a reasonable opportunity of hearing.
TaxTMI 
TaxTMI 
