ITAT Allows Section 115BAA Concessional Tax Benefit Despite Delayed Form 10-IC Filing Due to Technical Issues:

The ITAT ruled that delayed or non-electronic filing of Form 10-IC due to technical issues cannot deny the Section 115BAA concessional tax benefit when other statutory conditions are fulfilled.

Delayed Form 10-IC Filing Cannot Deny Concessional Tax Regime Benefit: ITAT

Saloni Kumari

Jul 13, 2026

Last update on Jul 11, 2026

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ITAT Allows Section 115BAA Concessional Tax Benefit Despite Delayed Form 10-IC Filing Due to Technical Issues

The ITAT ruled that delayed or non-electronic filing of Form 10-IC due to technical issues cannot deny the Section 115BAA concessional tax benefit when other statutory conditions are fulfilled.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].