2023 (12) TMI 1465

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....r ["AY"] 2021-22, the assessee has filed this appeal on various grounds as mentioned in Appeal Memo (Form No. 36). 2. Heard the learned Representatives of both sides at length and case records perused. 3. The controversy involved in present appeal relates to the relief of Rs. 61,585/- claimed by assessee u/s 89 of the act relatable to arrears of salary received during the year but disallowed by AO while processing intimation u/s 143(1). 4. Ld. AR for assessee explained the facts of case: The assessee is a retired Govt. employee-cum-senior citizen. During the Previous Year 2020- 21 relevant year to AY 2021-12 under consideration, the assessee received arrears of salary amounting to Rs. 4,71,278/- relatable to earlier previous years ....

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.... No. 495576950150922 downloaded from webportal of Income-tax Department, filed at Page No. 6-9 of the Paper-Book. Ld. AR submitted that except such belated filing of Form No. 10E, there is no other reason to deny the benefit of relief u/s 89 to assessee. Ld. AR submitted that in any case the defect is due to an inadvertent human error and the assessee should not be denied the benefit of legitimate relief which is legally allowable. Ld. AR submitted that if the Form No. 10E filed belatedly on 15.09.2022 is accepted, the assessee would be entitled to the benefit of relief. Ld. AR submitted that in several provisions of Income-tax Act, for example in the matter of filing Form No. 10B for giving exemption u/s 11/12 to a charitable trust, where ....