https://www.taxtmi.com/caselaws?id=793587 Belated filing of Form 10E did not, by itself, justify denial of relief under section 89(1) where the assessee was otherwise substantively entitled to the benefit. The Tribunal held that the filing timeline for Form 10E should be applied liberally on the facts, and the claim had to be verified by the Assessing Officer/CPC before any denial. The appellate order was unsustainable on a rigid procedural approach, and the matter was remanded for de novo examination and grant of relief if otherwise admissible. en-us Fri, 08 May 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793587 Belated filing of Form 10E did not, by itself, justify denial of relief under section 89(1) where the assessee was otherwise substantively entitled to the benefit. The Tribunal held that the filing timeline for Form 10E should be applied liberally on the facts, and the claim had to be verified by the Assessing Officer/CPC before any denial. The appellate order was unsustainable on a rigid procedural approach, and the matter was remanded for de novo examination and grant of relief if otherwise admissible. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793587