https://www.taxtmi.com/caselaws?id=465024 Form No. 10 filed manually before the due date was treated as a timely claim for deemed application of income under section 11(2), and the later electronic filing during assessment was relevant to the record. Because the electronic filing requirement had come into force from 01.04.2016, the failure to e-file within time was regarded as a curable procedural lapse rather than a ground to reject the claim outright. The matter was restored for fresh consideration of the manual filing and the subsequent electronic filing in accordance with law. en-us Tue, 03 Jan 2023 00:00:00 +0530 Tue, 02 Dec 2025 12:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465024 Form No. 10 filed manually before the due date was treated as a timely claim for deemed application of income under section 11(2), and the later electronic filing during assessment was relevant to the record. Because the electronic filing requirement had come into force from 01.04.2016, the failure to e-file within time was regarded as a curable procedural lapse rather than a ground to reject the claim outright. The matter was restored for fresh consideration of the manual filing and the subsequent electronic filing in accordance with law. Case-Laws Income Tax Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465024