https://www.taxtmi.com/caselaws?id=778342 ITAT allowed the assessee's appeal, holding that belated filing of Form No. 10E is a procedural requirement and relief under s. 89 should not be denied where Form 10E was subsequently e-filed. Although CPC processed the return under s.143(1)(a) before Form 10E was filed, the tribunal, noting absence of mala fide intent and the assessee's senior-citizen status, remitted the s.89 relief issue to the JAO for verification and recalculation per the filed Form No.10E. Appeal allowed for statistical purposes. en-us Wed, 16 Jul 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778342 ITAT allowed the assessee's appeal, holding that belated filing of Form No. 10E is a procedural requirement and relief under s. 89 should not be denied where Form 10E was subsequently e-filed. Although CPC processed the return under s.143(1)(a) before Form 10E was filed, the tribunal, noting absence of mala fide intent and the assessee's senior-citizen status, remitted the s.89 relief issue to the JAO for verification and recalculation per the filed Form No.10E. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778342