2025 (9) TMI 831

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax Act, 1961. 2. Assessee has raised following grounds of appeal:- 1. The learned CIT(A), National Faceless Appeal Centre (NFAC), erred in law and on facts in upholding intimation u/s 143(1) passed by DCIT, CPC Bangalore thereby denying the relief claimed u/s 89 of Rs. 66,173 on account of delay in filing Form 10E by the appellant. 2. The learned IT authorities erred in law and on facts in denying the relief u/s 89 solely on account of non-filing of Form 10E in time. Appellant contend that Income Tax Act, 1961 does not specify any strict time limit for filing Form 10E thereby action of learned IT authorities of denying the relief is arbitrary in nature and hence uncalled for. 3. The learned IT authorities ought....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The assessee is an individual and original return for A.Y. 2022-23 furnished on 31.07.2022 declaring total income at Rs. 12,47,230/-and claiming refund of Rs. 4,820/- Subsequently revised return filed on 31.12.2022 claiming refund of Rs. 42,920/- In the revised return assessee claimed relief u/s 89 of the Act towards arrear of salary. The assessee is required to furnish Form No. 10E under rule 21AA of the Income Tax rules, 1962. However Form No. 10E was filed belatedly on 14.03.2023 but before that CPC passed the order u/s 143(1)(a) on 07.02.2023. In the case of Yashwant Singh Pawar (Supra) coordinate Bench, Indore while dealing with the similar issue and on observing that Form No. 10E has been filed after processing the return but before ....