https://www.taxtmi.com/caselaws?id=781002 ITAT MUMBAI - AT allowed the appeal, holding that late filing of Form 10-IC before the Tribunal does not disentitle the assessee to concessional tax under s.115BAA where the delay arose from oversight or technical issues. The Tribunal directed the assessing officer to grant s.115BAA benefits if all other statutory conditions are met. Reliance on a decision upholding denial where Form 10-IC was never filed was rejected as inapposite. Remaining grounds were held consequential and disposed accordingly. en-us Fri, 31 Oct 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781002 ITAT MUMBAI - AT allowed the appeal, holding that late filing of Form 10-IC before the Tribunal does not disentitle the assessee to concessional tax under s.115BAA where the delay arose from oversight or technical issues. The Tribunal directed the assessing officer to grant s.115BAA benefits if all other statutory conditions are met. Reliance on a decision upholding denial where Form 10-IC was never filed was rejected as inapposite. Remaining grounds were held consequential and disposed accordingly. Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781002