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 2017-18. Earlier there was no doubt claiming such relief up to A.Y. 2014-15 from Income Tax Department. Simply Assessee 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 claimed rebate u/s 89(1) in the A.Y. 2017-18 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.
How to upload the Form 10E through e-Filling Tax Return for the A.Y.2017-18 as given below Step by Step.
1) First Login to your e-Filling Site ( through income tax department of India)filingofincometaxIndiae-filing.gov.in
2) After login, your Account just follows the below Snapshot for uploading Form 10E:-
Procedure to upload 10E Form
After reading content it is clear without uploading 10E form, relief under section 89(1) cannot be claimed. Now the question is that how can we upload 10E Form along with ITR-1 (Sahaj), ITR-2 etc Forms.
After a time gap, it has been found that 10E form is not ITR forms. The 10e form is other than ITR form which is available on income tax website after login for e-filingofincometaxIndiae-filing.gov.in as shown the above picture.