https://www.taxtmi.com/caselaws?id=463732 ITAT, Indore (AT) allowed the appeal, holding that belated filing of Form No. 10E after receiving intimation u/s 143(1) but before first appeal did not bar relief u/s 89. Finding no mala fide or negligence by the senior-citizen retired assessee, the Tribunal treated the form requirement as procedural and remanded to the AO to verify the filed Form No. 10E and grant the eligible relief. Appeal allowed for statistical purposes. en-us Thu, 21 Dec 2023 00:00:00 +0530 Sat, 13 Sep 2025 14:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463732 ITAT, Indore (AT) allowed the appeal, holding that belated filing of Form No. 10E after receiving intimation u/s 143(1) but before first appeal did not bar relief u/s 89. Finding no mala fide or negligence by the senior-citizen retired assessee, the Tribunal treated the form requirement as procedural and remanded to the AO to verify the filed Form No. 10E and grant the eligible relief. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463732