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 respect of salary-related relief. The CPC rejected the rectification application on the ground that the assessee was making a fresh or additional claim beyond what was claimed in the original return and that such claim did not constitute a mistake apparent from the record.
The assessee challenged the rectification rejection before the Commissioner of Income Tax (Appeals). The CIT(A) dismissed the appeal both on the ground of delay and on merits. The appellate authority noted that Form 10E, required for claiming relief under Section 89, had been filed only on 06.09.2023, nearly three years after filing the return of income on 19.12.2020. According to the CIT(A), the assessee failed to establish any technical glitch preventing timely filing and should instead have sought condonation of delay from the jurisdictional Principal Commissioner or Commissioner of Income Tax. The CIT(A) also relied upon various Supreme Court judgments emphasizing strict interpretation of exemption and deduction provisions under tax statutes.
