account of delay in
filing Form 10E by the appellant.
2. The learned IT authorities erred in law and on facts in denying the relief ... solely on account of non-filing of Form 10E in time. Appellant contend that
Income Tax Act, 1961 does not specify any strict time limit
relief u/s 89(1) in Form No. 16. The Appellant had
submitted Form 10E before the employer as per
prescribed guidelines. The failure ... relief u/s 89(1) in Form No. 16. The Appellant had
submitted Form 10E before the employer as per
prescribed guidelines. The failure
assessee.
iv. Rule 21A of the IT Rules and Form 10E do not relate to the
contribution in question.
v. Rule 21A(1)(e) read ... Agra/2018
13
21AA provides the prescription, in the shape of form 10E. Under Form 10E, the
particulars required to be furnished are those
unjustified and against the natural justice.
2. That applicant filled 10E form and application under section 154 with in time
and as per purview ... Rectification order u/s 154 passed on 05.11.2022
(v) Form 10E and other requisite documents were issued on 04.11.2022
6. In backdrop of aforesaid dates
where the employee has
exercised his/her option in the requisite form 10E for grant of relief under
Section 89 of the Income ... where the
employee has exercised his/her option in the requisite form 10E for grant
of relief under Section 89 of the Income
form and the employer has
deducted TDS allowing the relief . The Ld AR submitted that in any
case now the Form 10E has been uploaded ... filing form in
time and therefore directed that the assessee should be given the
benefit of relief as per Form-10E subsequently filed. Hence
when the ex gratia payment received cannot form part of any of the annexures to Form 10E and the employees will not be entitled ... such particulars in such form and verified in such manner as may be prescribed. The form prescribed is Form 10E under Rule 21AA
relevant information as submitted by the assessee are,
assessee has submitted Form 10E in support of his claim after relief
u/s.89(1) along ... compensation received by him, duly
uploading Form 10E along with the ITR filed on the e-filing site. The total
income declared
Section 192, was forwarded with
all particulars in the prescribed form (Form No. 10E) under
Section 192 (2A). Therefore it became ... Section 89, despite their furnishing of particulars in the
prescribed form (Form No. 10E), the SBI acted in
contravention of the law. The Court agreed
erred in confirming the AO's ascertaining
incorrect perspective of Form 10E, Form 16 & has thus erred in not
granting relief ... failure to
make any enquiries related to non-reliability of Form 10E, employer
not reporting relief u/s 89 in Form 16 & the same
