https://www.taxtmi.com/caselaws?id=783195 ITAT Chandigarh-AT allowed the assessee's appeal, holding that for purposes of verification of ITR/ITR-V under the relevant CBDT systems notification, the critical date is the date of dispatch of the duly signed ITR-V by Speed Post, not the date of its physical delivery. Based on the postal receipt showing dispatch on 21-08-2023, the Tribunal held that verification occurred within 30 days from electronic transmission on 24-07-2023. Accordingly, the return was deemed filed within the due date under section 139(1), and CPC was directed to allow the assessee the benefit of the new tax regime as originally claimed in the return. en-us Mon, 08 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783195 ITAT Chandigarh-AT allowed the assessee's appeal, holding that for purposes of verification of ITR/ITR-V under the relevant CBDT systems notification, the critical date is the date of dispatch of the duly signed ITR-V by Speed Post, not the date of its physical delivery. Based on the postal receipt showing dispatch on 21-08-2023, the Tribunal held that verification occurred within 30 days from electronic transmission on 24-07-2023. Accordingly, the return was deemed filed within the due date under section 139(1), and CPC was directed to allow the assessee the benefit of the new tax regime as originally claimed in the return. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783195