DELAY IN FILLING OF FORM 10IE

[PANKAJ MASKARA]

FOR AY 2021-22, I have filed Form 10IE after due date of ROI, so sec 115BAC was not allowed in intimation order. But in AY 2022-23, 115BAC was not given. Kindly suggest case laws & possible course of action.

AI Summary

Tax Benefit Denial Sparks Legal Challenge Over Procedural Compliance and Rectification of Form 10IE Filing Errors A taxpayer encountered issues with Form 10IE filing for two consecutive assessment years, resulting in non-allowance of Section 115BAC benefits. Legal precedents suggest potential remedies including filing a rectification application under Section 154, seeking condonation of delay through CBDT, and potentially pursuing judicial review if administrative remedies are exhausted. The case highlights procedural complexities in tax regime transitions.