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10ie Filed Before 31st July, But ITR Filed belated

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31 May 2023 Sir,
I have filed Form 10IE of my assessee before ITR due date i.e. 31st July,22 ay22-23, But filed Belated- Return filed after due date on 13-11-2022 u/s 139(4), Now department disallwoed my claim of u/s 115BAC. My query is that the department right, or if department is right, Can now I file ITR-U in 139 8A and claim 80-c.

01 June 2023 Department is not right file rectification and also go for appeal

01 June 2023 Thanks Sir, I had filled a grievance and department reply following:-
Dear RAJNISH,

Greetings from Income Tax Department Helpdesk .

Issue Description: Sir, While processing of my ITR, you have calculated my tax as per old regime, But I had filed 10ie form before 31st july, So Kindly set off my demand and re-process my itr with new tax regime. My previous pending grievance is also submitted for the same issue.

Resolution: Dear Taxpayer, you have filed the original return after the due date for filing the return for the said AY. Hence, u/s 115BAC claimed is disallowed as per the provisions of the Income Tax Act. However, system has computed the Income/tax based on details submitted by you in the return of income




01 June 2023 Option u/s 115BAC will not be allowed since return is belated. Inference - section 115BAC(5).



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