Releif under section 89

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Sushant Mahajan (Querist)
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22 June 2013 1)Is there any necessity to give any application to Assessing officer for claiming releif under section 89.

2) Also, if the assessee had not been filing the Income Tax return for the past 5 assessment years .i.e. for the years for which the arrears were received, since the tax liablity was NIL, can there be any deniability of releif under section 89?

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CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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23 June 2013 Since the Section prescribes for making an application to A O for taking the benefits of relief, however, as per instructions given within the Rules, Form 10E is required to be submitted with the employer who is discharging his TDS obligation after considering the relevant situation.
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In such a situation, application to AO is not required.
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The assessee remains eligible to get relief even if due to his income below taxable limit, he has not filed the returns of the earlier years.
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Sushant Mahajan

Sushant Mahajan (Querist)
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24 June 2013 Thank You Sir.

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