https://www.taxtmi.com/caselaws?id=767894 Gujarat HC allowed the petition challenging denial of Section 115BAB benefits due to late filing of Form 10-ID. The court held that filing the form after claiming benefits in the return is merely procedural and should not be denied when sufficient cause is shown. The court noted CBDT had issued multiple circulars acknowledging widespread problems with timely filing of Forms 10-IC and 10-ID, demonstrating sufficient cause. The court quashed the dismissal order under Section 119(2)(b) and directed authorities to accept the late-filed Form 10-ID as valid, emphasizing that procedural lapses should not defeat substantive claims when adequate justification exists. en-us Tue, 11 Mar 2025 00:00:00 +0530 Mon, 20 Jul 2026 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767894 Gujarat HC allowed the petition challenging denial of Section 115BAB benefits due to late filing of Form 10-ID. The court held that filing the form after claiming benefits in the return is merely procedural and should not be denied when sufficient cause is shown. The court noted CBDT had issued multiple circulars acknowledging widespread problems with timely filing of Forms 10-IC and 10-ID, demonstrating sufficient cause. The court quashed the dismissal order under Section 119(2)(b) and directed authorities to accept the late-filed Form 10-ID as valid, emphasizing that procedural lapses should not defeat substantive claims when adequate justification exists. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767894