TaxTMI 
TaxTMI 
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.
DELAY IN FILLING OF FORM 10IE
23 Jan 2025 
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Belated Form 10IE filing should not bar opting for the new tax regime; pursue rectification or condonation.
Belated filing of Form 10IE for a prior year is directory and should not bar an assessee from opting for the new tax regime in a subsequent year; remedial steps include filing a rectification application to correct the intimation, seeking condonation of the delay from the central authority, and, if those remedies are exhausted, pursuing judicial review by writ. (AI Summary)
Belated filing of Form 10IE for a prior year is directory and should not bar an assessee from opting for the new tax regime in a subsequent year; remedial steps include filing a rectification application to correct the intimation, seeking condonation of the delay from the central authority, and, if those remedies are exhausted, pursuing judicial review by writ. (AI Summary)