02 October 2018
Due to revision of my Pension I received arrears in the AY 2017-18.Form 10E alongwith other information was given to my Tax consultant. However,while claiming relief u/s89 he forgot to attach Form 10E. The Income tax rejected the claim & levied tax on the arrears. The Tax consultant then submitted a Rectification to the Income Tax but the Dy. Commissioner has not given the relief.What could be the reason for rejecting this relief?Have I to file Form 10E to the Treasury Officer & get his signatures on it? This would be a very difficult job.
02 October 2018
No need to knock the head at Treasury office. It is the income tax department which MUST give you the benefits of section 89(i). It is your right to avail benefits of section 89(i). Please explain this to the Dy Commissioneer. If s/he is not allowing, put the case to grievance. (See, let me tell you one simple thing.....Receiving ARREARS is due to the FAULT of some wage revision. It is NOT your fault. The natural justice says that you should NOT get affected due the fault of others.)
03 October 2018
This has greatly relieved me (85Yrs.).The return as also the Rectification was filed online by my tax consultants & the Dy. Commissioner is at Bangalore.I cannot explain all this to him. Can I approach the Dy. Commissioner or Commissioner having jurisdiction at Lucknow? Or do I have to put my grievance online through Nivaran.
04 October 2018
Your query does not explain the full picture. First, you specify whether you filed the ITR online or offline. If it is online and forgot to File Form-10E, you should have filed it online and Rectification request s should have been submitted online mentioning the filing of Form-10E. If it is offline you have to submit a Revised ITR with Form-10E. In your first query you have mentioned that you forgot to attach Form-10E but in the second query you have mentioned that rectification was filed online.
04 October 2018
The ITR was filed by my Tax consultant online but he forgot to attach Form 10E which is mandatory for claiming relief u/s89. So the Income Tax Deptt. ignored the claim u/s 89 & levied tax. The Tax Consultant then sent a Rectification with Form 10E again online.But again it has not been allowed.No reason has been given in the order u/s 143 so I dont know why it has not been allowed.I wonder if they want Form 10E to be countersigned by the Treasury Officer who disburses my Pension. That will be a hell of a job. Mr. Joglekar has opined that it is not necessary to knock the door of the Treasury Officer.
04 October 2018
10E is a self attested declaration. It can be submitted in due course of time. The ITO (Dy CIT in your case) has erred in NOT granting you the 89(i) benefits. Non submission of 10E is a procedural lapse for which the ITO can NOT deprive the assessee from the benefits of 89(i). As explained earlier, getting arrears is due to delay in wage settlement agreement by Govt. The assessee is NOT at all at fault. ITO MUST grant 89(i)
04 October 2018
Not necessary to attest Form-10E. Again under Rectification you mention that the relief u/s.89(1) not considered and request the CPC to re-process the Assessment taking in to account the relief.You can also make a New Service request under e-Nivaran.
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