https://www.taxtmi.com/caselaws?id=799137 Delayed electronic filing of Form No. 10-IE due to uncontroverted portal difficulties does not defeat an assessee's option for the concessional tax regime under section 115BAC where the option was unequivocally exercised. Filing the prescribed form with a revised return shortly after the extended due date constituted substantive compliance because the form was available with the Department and there was no complete non-compliance, abandonment, deliberate withholding, or misuse. The form should be considered and tax liability recomputed under the opted concessional regime. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799137 Delayed electronic filing of Form No. 10-IE due to uncontroverted portal difficulties does not defeat an assessee's option for the concessional tax regime under section 115BAC where the option was unequivocally exercised. Filing the prescribed form with a revised return shortly after the extended due date constituted substantive compliance because the form was available with the Department and there was no complete non-compliance, abandonment, deliberate withholding, or misuse. The form should be considered and tax liability recomputed under the opted concessional regime. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799137