https://www.taxtmi.com/caselaws?id=772274 ITAT Pune ruled in favor of the assessee regarding denial of benefits under section 115BAC due to belated filing of Form 10IE. The Tribunal held that filing Form 10IE is directory, not mandatory, following precedent in Akshay Devendra Birari case. Since Form 10IE was already available with CPC during return processing under section 143(1), the Tribunal directed CPC to amend intimation considering the available form and allowed the assessee's claim for new tax regime benefits. en-us Mon, 05 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 10:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772274 ITAT Pune ruled in favor of the assessee regarding denial of benefits under section 115BAC due to belated filing of Form 10IE. The Tribunal held that filing Form 10IE is directory, not mandatory, following precedent in Akshay Devendra Birari case. Since Form 10IE was already available with CPC during return processing under section 143(1), the Tribunal directed CPC to amend intimation considering the available form and allowed the assessee's claim for new tax regime benefits. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772274