Dispatch date of ITR-V by Speed Post counts for 30-day e-verification, return deemed timely u/s139(1)

Dispatch date of ITR-V by Speed Post counts for 30-day e-verification, return deemed timely u/s139(1) https://www.taxtmi.com/highlights?id=94944 ITAT held that, in terms of Notification No. 05/2022 dated 29-07-2022, the date of dispatch of the duly signed ITR-V by Speed Post is the relevant date for determining the 30-day e-verification period from electronic transmission of the return. The assessee dispatched ITR-V on 21-08-2023, which falls within 30 days from 24-07-2023, rendering the return deemed to be filed within the due date under s.139(1). Accordingly, ITAT directed CPC to allow the assessee's option for the new tax regime. The assessee's appeal was allowed. en-us Thu, 11 Dec 2025 11:45:10 +0530 Thu, 11 Dec 2025 11:45:10 +0530 TaxTMI RSS Generator Dispatch date of ITR-V by Speed Post counts for 30-day e-verification, return deemed timely u/s139(1) https://www.taxtmi.com/highlights?id=94944 ITAT held that, in terms of Notification No. 05/2022 dated 29-07-2022, the date of dispatch of the duly signed ITR-V by Speed Post is the relevant date for determining the 30-day e-verification period from electronic transmission of the return. The assessee dispatched ITR-V on 21-08-2023, which falls within 30 days from 24-07-2023, rendering the return deemed to be filed within the due date under s.139(1). Accordingly, ITAT directed CPC to allow the assessee's option for the new tax regime. The assessee's appeal was allowed. Highlights Income Tax Thu, 11 Dec 2025 11:45:10 +0530 https://www.taxtmi.com/highlights?id=94944