Manual Form 10 Filing Before Due Date Valid: ITAT deletes Rs.25.5 lakh addition

Institute of Driving & Traffic Research Vs ITO (ITAT Delhi) In a significant ruling by the Income Tax Appellate Tribunal (ITAT), Delhi, the court sided with the Institute of Driving & Traffic Research (IDTR) against the Income Tax Officer (ITO), reprimanding the lower authority for its “blatant violation” of a previous Tribunal order. The case centered on a procedural dispute over the filing of a crucial tax form, Form No. 10, which the assessee submitted manually instead of electronically. The final order by the ITAT deleted a disallowance of ₹25,50,000 and directed the ...