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 2015-16. Earlier there was
no doubt in claiming such relief up to A.Y. 2014-15 from Income Tax
Department. Simply Assesee 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) can not be claimed. Now 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. 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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