2025 (6) TMI 626

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....directed against the order of the Commissioner of Income Tax (Appeals)-1, Ludhiana [CIT(A)] dated 18.02.2025 for Assessment Year (AY) 2021-22. 2. Brief facts of the case are that the appellant is an individual, filed the return of income for AY 2021-22 on 16.02.2022 declaring income of Rs. 12,40,090/- claiming benefit of new taxation regime under the provisions of section 115BAC of the Income T....

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.... directive and the same was filed along with the return of income and was available at the time of processing of the return of income. The appellant also placed reliance on the following decisions:- i) Akshay Devendra Birari v. DCIT, ITA No. 782/Pun/2024 dated 05.06.2024 ii) Harbans Singh v. AO, CPC, IA NO. 25/Asr/2024 dated 24.07.2024 iii) Pran Panda & Rama Panda v. ITO....

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....efore the due date for filing the return of income. However, the appellant had filed the said form on 10.01.2024 on which date CPC had processed the return of income u/s.143(1)(a) denying the benefit of New Tax Regime. In any event, it is not a mandatory requirement for filing of Form No.10IE but directory in nature. The Form No.10IE was very much available with the CPC and the CPC ought to have c....