9911796707
TMI Blog2025 (1) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... n was available to the assessee by opting the option given in filing status in Part AGE of the form by return of income in ITR-6. This conduct of the assessee will undoubtedly go to show that the assessee intended to opt to pay tax under the simplified tax regime as also accepted in the Circular issued by the Central Board. During the relevant period there was Covid pandemic which also led to certain other difficulties for the assessee to upload the form along with the return within the extended time thereof. That apart, the assessee has specifically stated that they had certain difficulties in uploading the form in the Income tax portal. Also assessee pointed in case of a HUF opting under the new taxation scheme under Section 115BAC, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the circumstances of the case, the Learned Tribunal was justified in law to set aside the order dated 31.07.2023 of the NFAC, Delhi and restoring the file back to Assessing Officer for consideration of the ground of appeal taken by the respondent assessee before the CIT(A)/NFAC in respect of filing of the Form 10IC without considering the CBDT s Circular No. 6/2022 dated 17.03.2022 regarding condonation of delay in filing Form 10IC as per Rule 21AE ? ii) Whether on the facts and in the circumstances of the case, the Learned Tribunal was justified in law to direct the Assessing Officer to consider the ground by the respondent assessee taken in its appeal preferred before the NFAC, Delhi with respect to non-filing of Form 10IC on ITBA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such form would be mandatory or directory. 5. Learned Tribunal considered the peculiar facts and circumstances of the case and noted the conduct of the assessee and granted leave to the assessee permitting them to file the form and restoring the matter back to the Assessing Officer to consider the report in Form 10IC and allow the relief to the assessee if the assessee fulfils all other requisite conditions as per law. In the Circular issued by the CBDT vide its order Circular No. 6 of 2022, dated 17th March, 2022, the CBDT condoned the delay in filing Form 10IC relevant to the assessment year 2020-21 on fulfillment of certain conditions which are as hereunder :- 1. The return of income for AY 2020-21 has been filed on or before the due d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had certain difficulties in uploading the form in the Income tax portal. One more aspect which the assessee pointed out is that in case of a HUF opting under the new taxation scheme under Section 115BAC, the portal requires management number of 10IE while filing the income tax return as this being a mandatory column and the assessee continue process of filing ITR without filling the same and if there was non-compliance in filing Form 10IE, the assessee would be aware of that and will submit the same but such facilities is not provided when returns are filed by companies. 8. The peculiar facts and circumstances would show that the error was an inadvertent procedural error and the conduct of the assessee will clearly show that they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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