Belated Form 10E Cannot Automatically deny Section 89 Relief: ITAT Indore

Advertisement Chandrashekhar Jangde Vs ITO (ITAT Indore) In , the Income Tax Appellate Tribunal (ITAT), Indore Bench, allowed an assessee’s appeal for statistical purposes and remanded the matter to the Assessing Officer/Centralised Processing Centre (CPC) for reconsideration of relief claimed under Section 89 of the Income-tax Act, 1961. The dispute related to Assessment Year 2020-21, where an intimation under Section 143(1) created a tax demand of Rs. 2,20,190/-. The assessee subsequently filed a rectification application under Section 154 seeking grant of relief under Section 89 in res...