Section 89(1) Relief Cannot Be Denied for Non-Filing of Form 10E Before ITR Due Date: ITAT Gauhati

Abdus Sukur Ahmed Vs ITO (ITAT Gauhati) In this case, the Income Tax Appellate Tribunal (ITAT) Gauhati considered the assessee’s appeal against the order of the National Faceless Appeal Centre for AY 2020-21. The Assessing Officer had denied relief under Section 89(1) of the Income-tax Act because the assessee had not filed Form 10E before filing the return of income or within the stipulated time. The CIT(A) upheld the disallowance in an ex-parte order due to non-compliance by the assessee. The Tribunal observed that the assessee was otherwise eligible for relief under Section 89(1) and that...