https://www.taxtmi.com/caselaws?id=781785 Eligibility to be taxed under section 115BAA was examined where the assessee had opted for the new regime in the return but had not uploaded Form 10-IC within time because of a technical error. The record indicated that the same form was later filed for the succeeding year, supporting the claim that the omission was technical rather than deliberate. Applying natural justice, the matter was remitted for fresh consideration with an opportunity to file Form 10-IC before the jurisdictional Assessing Officer. The income is to be recomputed under section 115BAA after granting the assessee a hearing. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781785 Eligibility to be taxed under section 115BAA was examined where the assessee had opted for the new regime in the return but had not uploaded Form 10-IC within time because of a technical error. The record indicated that the same form was later filed for the succeeding year, supporting the claim that the omission was technical rather than deliberate. Applying natural justice, the matter was remitted for fresh consideration with an opportunity to file Form 10-IC before the jurisdictional Assessing Officer. The income is to be recomputed under section 115BAA after granting the assessee a hearing. Case-Laws Income Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781785