Filing of Form 10-IE for New Tax Regime Is Directory, Not Mandatory: ITAT Ahmedabad

Arun Gopilal Samnani Vs CPC Bangalore (ITAT Ahmedabad) In Arun Gopilal Samnani Vs CPC Bangalore, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, considered an appeal filed by the assessee against the order dated 04.07.2025 passed by the Addl./JCIT(Appeal)-7, Mumbai for Assessment Year 2021-22 in proceedings under Section 154 of the Income Tax Act. The assessee had filed his return of income for A.Y. 2021-22 on 28.03.2022 declaring total income of Rs. 9,21,200. The return was processed by the Centralized Processing Centre (CPC), resulting in a tax demand of Rs. 40,840. According to t...