Sh. Avinash Singh vs Income Tax Officer-2(1)

This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)- Addl/ JCIT(A)-9 [in short, the “CIT(A)”], Delhi’s case no. Addl./ JCIT(A)-9 Delhi/10054/2022-23 dated 10.12.2025, involving proceedings u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case filed perused.

It emerges at the outset during the course of hearing, that both the learned lower authorities have refused the assessee’s claim for being assessed under the newly introduced scheme i.e., section 115BAC of the Act for the sole reason that he had not filed/uploaded the prescribed Form 10-IE on or before the due date of filing his return u/s 139(1) of the Act.

That being the case, the Revenue could hardly dispute the various recent decisions; and more particularly, Harbans Singh vs. Assessing Officer (2024) 208 ITD 151 (ASR), has already settled the issue that the foregoing compliance of filing or uploading Form 10-IE is directory than a mandatory provision, against the department. There is further no denial to the fact that the assessee had indeed filed his Form 10-IE beyond the above “due” as well. He thus succeeds in his instant sole grievance in very terms therefore. The learned assessing authority is directed to finalize his consequential assessment in the assessee’s case under the newly introduced scheme after verification of all the relevant facts.

This assesseee’s is allowed.