JOMON JOSEPH,PALA V. INCOME TAX OFFICER WARD 1 KOTTAYAM, KOTTAYAM

ITA 482/COCH/2025

AI Insights

The case involves Jomon Joseph, the appellant, who filed an appeal against the order of the CIT(A) confirming the CPC's denial of the New Tax Regime benefit for the Assessment Year 2021-22. The CPC had initially denied this benefit because Form No. 10IE was not filed within the prescribed time, although it was submitted along with the return of income. The Tribunal referenced a similar case, Annie Joseph vs. ITO, and concluded that the CPC should have considered the form as it was available at the time of processing the return. The Tribunal's decision emphasized that the requirement to file Form No. 10IE was directory, not mandatory, leading to the allowance of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713027 (ITAT-COCHIN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2021-2022
• Other Referred Cases: Annie Joseph vs. ITO in ITA No.237/Coch/2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Assessee Lawyers: PRASHANTH SRINIVAS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM ITA No. 482/Coch/2025 Assessment Year: 2021-22 Jomon Joseph, .......... Appellant P B Foods, Pallivathukal, Chethimattam, Pala, Kottayam. [PAN: BDLPJ 3355 C] vs. ITO, Ward-1, Kottayam .......... Respondent Appellant by: Shri Prashanth Srinivas, CA Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 31.07.2025 O R D E R This appeal filed by the assessee is directed against the order of the ADDL/JCIT (A), Gwalior [CIT(A)] dated 04.04.2025 for Assessment Year (AY) 2021-22. 2. Brief facts of the case are that assessee is an individual. The return of income for the A.Y. 2021-22 was filed on 15/02/2022 declaring income of Rs. 13,09,430/-. In the return of income, the assessee had adopted for New Tax Regime as provided under the provisions of section 115BAC of the Act. The said return of income Printed from counselvise.com 2 ITA No. 676/Coch/2024 Meat Products of India Ltd. was processed by the CPC u/s. 143(1) of the Act vide intimation dated 22/03/2022 denying the benefit of New Tax Regime on the ground that Form No. 10IE was not filed within the prescribed time. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide impugned order confirmed the action of CPC. 4. Being aggrieved, the assessee is in appeal before this Tribunal in the present appeal. 5. It is submitted that Form No. 10IE along with return of income is very much available at the time of processing the return. Therefore, placing reliance on the decision of this Tribunal in the case of Annie Joseph vs. ITO in ITA No.237/Coch/2025, dated 30/04/2025, submitted that CPC may be directed to correct the intimation issued u/s. 143(1) of the Act. 6. Ld. DR supported the orders passed by the lower authorities and requested no interference is called for. 7. I have heard rival submissions and perused the relevant material on record. The solitary issue that arises for my consideration in the present appeal is whether the CPC was justified in denying the benefit of New Tax Regime. Admittedly, the assessee had failed to submit the prescribed Form No.10IE in order to claim the benefit of New Tax Regime before the due date for filing the return of income. However, the assessee had filed the said form on Printed from counselvise.com 3 ITA No. 676/Coch/2024 Meat Products of India Ltd. 15.02.2022 on which date CPC had processed the return of income u/s.143(1)(a) denying the benefit of New Tax Regime. In any event, it is not a mandatory requirement for filing of Form No.10IE but directory in nature. The Form No.10IE was very much available with the CPC and the CPC ought to have considered the same allowing the benefit of New Tax Regime. Therefore, I direct the CPC to amend the intimation by taking into consideration the Form No.10IE, as the same was available with the CPC at the time of processing the return of income. I order accordingly. 8. In the result, appeal filed by the assessee is allowed. Order pronounced in the open court on 31st July, 2025. Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 31st July, 2025 vr/- Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order Assistant Registrar ITAT, Cochin Printed from counselvise.com "