2025 (1) TMI 769

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....h "B", Kolkata (Tribunal) in ITA No. 1010/Kol/2023, for the assessment year 2020-21. 2. The revenue has raised the following substantial questions of law for consideration :- i) Whether on the facts and in the circumstances of the case, the Learned Tribunal was justified in law to set aside the order dated 31.07.2023 of the NFAC, Delhi and restoring the file back to Assessing Officer for consideration of the ground of appeal taken by the respondent assessee before the CIT(A)/NFAC in respect of filing of the Form 10IC without considering the CBDT's Circular No. 6/2022 dated 17.03.2022 regarding condonation of delay in filing Form 10IC as per Rule 21AE ? ii) Whether on the facts and in the circumstances of the case, the L....

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....n admitted fact that the assessee did not file the Form 10IC along with the return within the extended period, as extended by the Circular issued by the Central Board of Direct Tax dated 17th March, 2022. The question would be whether filing of such form would be mandatory or directory. 5. Learned Tribunal considered the peculiar facts and circumstances of the case and noted the conduct of the assessee and granted leave to the assessee permitting them to file the form and restoring the matter back to the Assessing Officer to consider the report in Form 10IC and allow the relief to the assessee if the assessee fulfils all other requisite conditions as per law. In the Circular issued by the CBDT vide its order Circular No. 6 of 2022, dated....

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....lar issued by the Central Board. Furthermore, during the relevant period there was Covid pandemic which also led to certain other difficulties for the assessee to upload the form along with the return within the extended time thereof. That apart, the assessee has specifically stated that they had certain difficulties in uploading the form in the Income tax portal. One more aspect which the assessee pointed out is that in case of a HUF opting under the new taxation scheme under Section 115BAC, the portal requires management number of 10IE while filing the income tax return as this being a mandatory column and the assessee continue process of filing ITR without filling the same and if there was non-compliance in filing Form 10IE, the assessee....