https://www.taxtmi.com/caselaws?id=758604 ITAT Mumbai set aside CIT(A)'s order denying assessee's claim under Sec. 115BBA due to delayed filing of Form 10-IC. The tribunal found assessee complied with CBDT Circular No.19/2023 issued on 23-10-2023, filing Form 10-IC on 13.11.2023, after CIT(A)'s order dated 27-07-2023. Since these details were unavailable during return processing under Sec. 143(1), matter was restored to assessing officer for verification and examination of claim under Sec. 115BAA provisions. Appeal allowed for statistical purposes. en-us Mon, 01 Jan 2024 00:00:00 +0530 Mon, 16 Sep 2024 18:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758604 ITAT Mumbai set aside CIT(A)'s order denying assessee's claim under Sec. 115BBA due to delayed filing of Form 10-IC. The tribunal found assessee complied with CBDT Circular No.19/2023 issued on 23-10-2023, filing Form 10-IC on 13.11.2023, after CIT(A)'s order dated 27-07-2023. Since these details were unavailable during return processing under Sec. 143(1), matter was restored to assessing officer for verification and examination of claim under Sec. 115BAA provisions. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 01 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758604