https://www.taxtmi.com/caselaws?id=764705 Assessee had opted for the simplified tax regime and failed to attach Form 10IC with the ITR within the extended period; the High Court found this omission was an inadvertent procedural error amid pandemic-related and portal difficulties and that the assessee's filing conduct demonstrated intent to opt for taxation under 115BAA, therefore the omission did not extinguish entitlement. The appeal was disposed and the matter remitted to the Assessing Officer to permit filing of Form 10IC and to determine available relief, subject to the assessee satisfying all other legal conditions. en-us Fri, 10 Jan 2025 00:00:00 +0530 Wed, 24 Jun 2026 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764705 Assessee had opted for the simplified tax regime and failed to attach Form 10IC with the ITR within the extended period; the High Court found this omission was an inadvertent procedural error amid pandemic-related and portal difficulties and that the assessee's filing conduct demonstrated intent to opt for taxation under 115BAA, therefore the omission did not extinguish entitlement. The appeal was disposed and the matter remitted to the Assessing Officer to permit filing of Form 10IC and to determine available relief, subject to the assessee satisfying all other legal conditions. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764705