Income Tax Department has disallowed relief u/s 89(1) which was claimed by Assessee during his/her filing of Income Tax Return for the Assessment Year 2017-18. Earlier there was no doubt in claiming such relief up to A.Y. 2017-18 from Income Tax Department. Simply Assessee claims in ITR form and Income Tax Department allows the same as claimed by Assessee.
But now, w.e.f. Assessment Year 2015-16, It is compulsory to upload online 10E form otherwise claim will be rejected and demand will be raised by I.T. Department.
All Assessees who had already claimed rebate u/s 89(1) in the A.Y. 2015-16 have been informed by Income Tax Department through intimation order under section 143(1) that claim amount of rebate has been rejected and raised demand along with interest for the same.
Procedure to upload 10E Form
It is clear without uploading 10E form, relief under section 89(1) cannot be claimed. Now the question is that how can we upload 10E Form along with ITR-1 (Sahaj), ITR-2 etc Forms.
It has been found that 10E form is not ITR forms.The 10E form is other than ITR form which is available in income tax website after login for E-Filing of incometaxindiaefiling.gov.in
as shown in below Snapshot:-
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