https://www.taxtmi.com/caselaws?id=771210 ITAT examined the denial of tax relief under Section 89(1) of Income Tax Act due to non-electronic filing of Form 10E. The tribunal held that procedural lapses should not obstruct substantive tax relief when supporting documentation exists. The case was remanded to the Assessing Officer with directions to consider the manually submitted Form 10E and grant appropriate relief after providing the taxpayer an opportunity to present their case. en-us Mon, 28 Apr 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771210 ITAT examined the denial of tax relief under Section 89(1) of Income Tax Act due to non-electronic filing of Form 10E. The tribunal held that procedural lapses should not obstruct substantive tax relief when supporting documentation exists. The case was remanded to the Assessing Officer with directions to consider the manually submitted Form 10E and grant appropriate relief after providing the taxpayer an opportunity to present their case. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771210