https://www.taxtmi.com/caselaws?id=777959 ITAT MUMBAI - AT allowed the assessee relief under s.89A, holding that once Form No.10EE is filed for a previous year it remains effective for subsequent years under Rule 21AAA(1), (4) and (6). The Tribunal found the filing requirement to be procedural, not annual, and that denial of relief by Ld. CIT(A) for failure to refile the form was contrary to the clear mandate of Rule 21AAA. Consequently, relief granted earlier could not be withheld merely because the form was not submitted again in the current year. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777959 ITAT MUMBAI - AT allowed the assessee relief under s.89A, holding that once Form No.10EE is filed for a previous year it remains effective for subsequent years under Rule 21AAA(1), (4) and (6). The Tribunal found the filing requirement to be procedural, not annual, and that denial of relief by Ld. CIT(A) for failure to refile the form was contrary to the clear mandate of Rule 21AAA. Consequently, relief granted earlier could not be withheld merely because the form was not submitted again in the current year. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777959