Belated Form 10E filing cannot automatically defeat section 89(1) relief; claim must be verified and reconsidered.

Belated filing of Form 10E did not, by itself, justify denial of relief under section 89(1) where the assessee was otherwise substantively entitled to the benefit. The Tribunal held that the filing timeline for Form 10E should be applied liberally on the facts, and the claim had to be verified by the Assessing Officer/CPC before any denial. The appellate order was unsustainable on a rigid procedural approach, and the matter was remanded for de novo examination and grant of relief if otherwise admissible.

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Issues: Whether belated filing of Form 10E could, by itself, justify denial of relief under section 89(1) of the Income-tax Act, 1961, and whether the matter required remand for verification of the claim.

Analysis: The Tribunal held that the delay in filing Form 10E should not automatically defeat a substantive claim for relief if the assessee is otherwise entitled under law. It emphasised that the time limit for filing Form 10E, on the facts of the case, ought to be construed liberally rather than rigidly, and that the claim could be examined only after verification of the form by the Assessing Officer/CPC. The impugned appellate order was found to be unsustainable, and the matter was sent back for de novo consideration.

Conclusion: The denial of relief solely on the ground of delayed filing of Form 10E was set aside, and the case was remanded to the Assessing Officer/CPC for verification and grant of relief, if otherwise admissible.

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