Section 89(1) Relief not given

shyam (CA Final Student) (166 Points)

26 February 2022  
Dear Sir,
Assesse is Salaried Person filed ITR For F.Y 2019-20 also having arrear income of 18-19. But forgot to file Form 10E at the time of ITR filing.
He filed Form 10 E on 10.02.2022.
Department has raised demand of equivalent to tax on arrear of salary.
Please guide.

shyam singh.