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Filing ITR-7 Instead of ITR-5 Doesn’t Invite Automatic Disallowance
Case Law Details
- Case Name
- New Surya Public School Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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New Surya Public School Vs DCIT (ITAT Delhi)
Procedural Lapse ≠ Tax Punishment: Filing ITR-7 Instead of ITR-5 Can’t Wipe Out Genuine Expenditure-Wrong ITR Form Is a Curable Defect: Substance Over Form
Delhi ITAT ‘E’ Bench in New Surya Public School vs DCIT, Ward-31(4), Delhi (ITA No.5082/Del/2025, AY 2018-19, order dated 24-12-2025) set aside the order of CIT(A) and restored the matter to the Assessing Officer for de-novo assessment, holding that mere filing of return in a wrong ITR form cannot result in automatic disallowance of otherwise genuine expenditure.
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