https://www.taxtmi.com/caselaws?id=465856 The dominant issue was whether an AOP's return filed in an incorrect ITR form (ITR-7 instead of ITR-5) could be treated as a fatal defect affecting assessment and applicable tax rates. The ITAT held that the filing was a bona fide mistake and, once the defect was pointed out, the assessee cured it by filing the correct return in ITR-5; tax authorities should not penalize such inadvertent errors. Consequently, the impugned orders were set aside and the matter was remanded to the AO to examine the assessee's contentions and apply the tax rates applicable to an AOP on the basis of the corrected return, with the appeal allowed for statistical purposes. en-us Mon, 01 May 2023 00:00:00 +0530 Mon, 12 Jan 2026 20:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465856 The dominant issue was whether an AOP's return filed in an incorrect ITR form (ITR-7 instead of ITR-5) could be treated as a fatal defect affecting assessment and applicable tax rates. The ITAT held that the filing was a bona fide mistake and, once the defect was pointed out, the assessee cured it by filing the correct return in ITR-5; tax authorities should not penalize such inadvertent errors. Consequently, the impugned orders were set aside and the matter was remanded to the AO to examine the assessee's contentions and apply the tax rates applicable to an AOP on the basis of the corrected return, with the appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465856