In many cases Income Tax Department has disallowed relief u/s 89(1) which was claimed by Assessee during Online filing of Income Tax Return for the Assessment Year 2015-16 or Previous Asstt. year. Earlier there was no doubt in claiming such relief upto 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 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
After reading above content 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 alongwith ITR-1 (Sahaj), ITR-2 etc Forms.
After a time gap, it has been found that 10E form is not ITR forms. 10E form is other that ITR form which is available in income tax website after login for e-filing of www.incometaxindiaefiling.gov.in as shown in below picture.