Form No

Applicable to

Salary

House property

Business Income

Capital Gains

Other Sources

Exempt Income

Lottery Income, Foreign Assets/ Foreign Income, Carry Forward Loss

ITR 1 or Sahaj

Individual, HUF

Yes

Yes(One House Property)

No

No

Yes

Yes (Agricultural Income less than Rs. 5,000)

No

ITR 2

Individual, HUF

Yes

Yes

No

Yes

Yes

Yes

Yes

ITR 3

Individual or HUF. Partner In a Firm

Yes

Yes

No

Yes

Yes

Yes

Yes

ITR 4

Individual, HUF

Yes

Yes

Yes

Yes

Yes

Yes

Yes

ITR 5

Partnership Firm/ LLP

No

Yes

Yes

Yes

Yes

Yes

Yes

ITR 6

Company

No

Yes

Yes

Yes

Yes

Yes

Yes

ITR 7

Trust

No

Yes

Yes

Yes

Yes

Yes

Yes

Form No.

Purpose of Form

Relevant Section

Relevant Rule

3AC

Audit report u/s. 33AB(2) - Amount deposited by Tea or Coffee or Rubber Development Account

33AB(2)

5AC

3AD

Audit Report u/s. 33ABA(2) - Amount deposited by assessee engaged in prospecting, extraction or production of petroleum or natural gas

33ABA(2)

5AD

3AE

Audit report u/s. 35D(4)/35E(6) of the Income- tax Act, 1961 - Amortisation of Preliminary Expenses/ Deduction for expenditure on prospecting for certain minerals

35D(4)/ 35E(6)

6AB

3CA - 3CD

Audit report u/s. 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law

44AB

6G

3CB - 3CD

Audit report u/s. 44AB of the Income−tax Act, 1961, in the case of a person referred to in clause (b) of sub−rule (1) of Rule 6G

44AB

6G

3CE

Audit Report u/s.  44DA(2) of the Income tax Act, 1961 - Royalty income in case of Non-Resident

44DA

6GA

3CEA

Report of an accountant to be furnished by an assessee u/s. 50B(3) of the Income -tax Act, 1961 relating to computation of capital gains In case of slump sale - Capital Gain in case of Slump Sale

50B

6H

3CEB

Report from an accountant to be furnished u/s. 92E relating to international transaction(s)

92E

10E

10

Notice to the Assessing officer /Prescribed Authority u/s. 11(2) of Income Tax Act 1961 – Notice given by the Trustees for the amount un-utilised accumulated during the year.

11(2)

17

10B

Audit report u/s. 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions

12A(b)

17B

10BA

Declaration to be filed by the assessee claiming deduction u/s. 80GG – In case of assessee claiming deduction in case of rent paid to whom HRA is not payable

80GG

11B

10BB

Audit report u/s. 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clauses, (v), (vi) or (via) of s. 10(23C)

10(23C)

16CC

10CCB

Audit report u/ss. 80-I (7)/ 80-IA(7)/ 80-IB – Any undertaking claiming deduction u/s. 80-I (7)/ 80-IA(7)/ 80-IB

80-I/80-IA/80-IB

18BBB

10CCBBA

Audit report u/s. 80-IB(14) – Any undertaking claiming deduction u/s. 80-IB(14)

80-IB

18BBB

10CCBC

Audit report u/s. 80-IA(11B) – Any undertaking claiming deduction u/s. 80-IA(11B)

80-IA

18DD

10CCBD

Audit report u/s. 80-IB(11C) – Any undertaking claiming deduction u/s. 80- IA(11C)

80-IB

18DDA

10CCC

Certificate u/r. 18BBE(3) of the Income-tax Rules, 1962 – For entities doing highway project in which housing is integral part u/s. 80IA(6)

80-IA

18BBE

10CCD

Certificate u/s. 80QQB(3) for Authors of certain books in receipt of Royalty income, etc. – Certificate from payer of Royalty to the Author

80QQB

19AC

10CCE

Certificate u/s. 80RRB(2) for Patentees in receipt of royalty income, etc. – Certificate from payer of Royalty on Patents

80RRB

19AD

10CCF

Report u/s. 80LA(3) of the Income-tax Act, 1961 – For offshore banking units and international financial service centre

80LA

19AE

10DA

Report u/s. 80JJAA of the Income-tax Act, 1961 – Deduction claimed by company for New Workmen engaged

80JJAA

19AB

10E

Form for furnishing particulars of income u/s. 192(2A) for the year ending 31st March, 20.. for claiming relief u/s. 89(1) by a Government servant/ an employee in a
company, co-operative society, local authority, university, institution, association/body – For claiming relief u/s. 89(1)

89(1)

21AA

29B

Report u/s. 115JB of the Income−tax Act, 1961, for computing the book profits of the company

115JB

40B

56F

Report u/s. 10A of the Income-tax Act, 1961 - Every person claiming deduction u/s. 10A (STP / EHTP / FTZ / SEZ)

10A

16D

56FF

Particulars to be furnished under clause (b) of sub-s. (1B) of s. 10A of the Income-tax Act, 1961 - Particulars of New Machinery acquired by undertaking claiming deduction u/s. 10A

10A

16DD

56G

Report u/s. 10B(5) provides that deduction u/s. 10B in respect of income of newly established 100% EOU (Export Oriented Undertaking)

10B

16E

62

Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years

-

9C

63

Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India - Income distributed by UTI to its Unit Holders u/s. 115R

115R

12B

63A

Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund - Income distributed by Mutual Fund u/s. 115R

115R

12B

64 & 64A

Statement of income paid or credited by Venture Capital Company or a Venture Capital Fund to be furnished u/s. 115U of the Income-tax Act, 1961

115U

12C

64D

Statement of income paid or credited by investment fund to be furnished u/s. 115UB of the Income-tax Act, 1961

115UB

12CB

65

Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961 - For Renewal of tonnage tax scheme by Shipping Companies

115VR

11P

66

Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 - Audit Report of Tonnage Tax company i.e., Shipping companies

115VW

11T

Form No.

Consequences in case of failure

3CA/ 3CB & 3CD

S. 271B - 0.5% of Turnover or Rs. 1.50 lacs, whichever is lower

3CEB

S. 271BA - Rs. 1 lac

10CCB

Not entitled for deduction

10CCBC

Not entitled for deduction

10CCBD

Not entitled for deduction

10B

Not eligible to claim benefit u/ss. 11 & 12

10BB

Not eligible for exemption

10

Benefit of accumulation would not be available and such income would be taxable at the applicable rate

10E

Relief u/s. 89(1) on arrears of salary received would be denied

Sr.No.

Citation, Subject

Ratio Decidendi in brief

Furnishing of Form No. 10CCB

1.

[TS-5201-HC-2017(ALLAHABAD)-O]

Furnishing of audit report in Form No. 10CCB with return not mandatory; sufficient if filed in course of assessment proceedings

Furnishing of audit report in Form No. 10CCB along with return of income is not mandatory; Amendment to Sec. 80-IB(10) by Finance (No.2) Act of 2004 is prospective with respect to clauses (c) and (d), and would not apply to projects approved before 1-4-2005; Application submitted by assesse seeking grant of completion certification made in name of a dead person would not be considered as a valid document to prove factum of completion of project by assessee by 31-3-2008 in order to claim deduction u/s. 80-IB(10) - HC rules partly in favour of assessee; Holds that “it is not mandatory and only directory, and Assessee cannot be made to suffer if it filed audit report in Form 10CCB in the course of assessment proceedings and not along with return”...read more

2.

[TS-6352-ITAT-2017(JAIPUR)-O]

Assessee cannot be denied deduction u/s. 80-IA  when reasonable cause shown for failure to e-file Form No. 10CCB, and manual reports were filed in time

Assessee cannot be denied deduction u/s. 80-IA on the grounds of non-filing of audit report in Form No. 10CCB since the assessee has shown reasonable cause for its failure to do so due to a technical issue; Adjusted brought forward losses and depreciation of years before the initial AY cannot be again notionally brought forward for adjustment against profit of eligible unit u/s. 80-IA - ITAT rules in favour of assessee; Holds that deduction u/s. 80-IA is allowable to assessee since there has been a reasonable cause for non-e-filing of the reports and the manual reports were filed in time...read more

Forms filed during assessment proceedings

3.

[TS-5038-HC-2013(RAJASTHAN)-O]

Assessee cannot be denied deduction u/s. 80HHC  when reasonable cause shown for failure to file Form No. 10CCAC along with return

The expression "along with return of income" as occurring in Sec. 80HHC(4) could always be interpreted as directory so far as it relates to the time of filing of the audit report in Form No. 10CCAC, and hence, even if the report is filed during assessment proceedings, the assessee cannot be denied the claim of deduction - ITAT rules in favour of assessee; Holds that “while filing of the accountant's report in sub-section (4) of Section 80HHC, could be considered to be a mandatory requirement for the purpose of the assessee being entitled to claim deduction but the time of filing of the same could only be considered directory in nature and such report cannot be removed out of consideration only because of having not been filed at the time of filing of the return”...read more

4.

[TS-5043-SC-2015-O]

Filing of Form No. 3AA

Filing of Form No. 3AA for claiming additional depreciation during the assessment proceedings and not along with return of income is sufficient compliance for claim - SC rules in favour of assessee; Holds that even if Form 3AA was not filed along with return of income, but was filed during assessment proceedings and before the final order of the assessment was made, that would amount to sufficient compliance.

5.

[TS-6435-ITAT-2017(Chennai)-O]

Cognizance of audit report submitted during rectification proceedings

Assessee has substantively compiled with the Act by obtaining the audit report in time, by filing the same though belatedly, but before date of completion of assessment - ITAT rules in favour of assessee; Deletes penalty levied u/s. 271BA; Holds that the expression "may" used in Sec. 271BA, needs to be viewed liberally, in view of the reasoning given by the assessee due to bona fide mistaken understanding of provisions contained in Sec. 139D(c), which itself would determine reasonable cause in terms of Sec. 273B...read more

6.

[TS-5490-HC-2016(ALLAHABAD)-O]

Audit report furnished during assessment proceedings

The requirement to furnish audit report along with return of income provided u/s. 80IA(7) r. w. Sec. 80IB(13) is a directory requirement, and would stand satisfied if the audit report is furnished during the course of the assessment proceedings – Allahabad HC holds in favour of assessee; Allows enhanced deduction u/s. 80IB claimed by assessee in the return filed u/s. 153A which was denied by the AO on the ground that assessee had not filed audit report along with return filed u/s. 153A pursuant to search...read more

Other issues

7.

[TS-5781-ITAT-2015(CHENNAI)-O]

Sec. 80-IB deduction on belated return filing

Sec. 80-IB deduction unavailable in case of return filed belatedly - ITAT rules in favour of Revenue; Dismisses assessee’s claim for deduction u/s. 80-IB, since assessee had filed return of income belatedly...read more

8.

[TS-5577-ITAT-2011(CHANDIGARH)-O]

Sec. 80-IC deduction in revised return

Deduction u/s. 80-IC allowable when it could not be claimed in original return of income filed due to a system error; the error was rectified by assessee within prescribed time by filing revised return - ITAT rules in favour of assessee; Holds that “where in the original return of income, the claim made by the assessee was not reflected in the e-return form filed by the assessee because of systems error, though tax payable is reflected at nil, which would be so when the total income after deductions is nil, where, on the filing of the revised return the said error was corrected, the assessee cannot be said to have not fulfilled the provisions of Sec. 80IC of the Act in furnishing the return of income prescribed u/s. 139(1) of the Act, keeping in mind that this was first year of e-filing of return of income by the assessee”...read more

9.

[TS-6796-ITAT-2016(MUMBAI)-O]

Sec. 80-IB deduction in belated returns

Provisions of Sec. 80AC are mandatory; Assessee having failed to fulfil the condition of filing of return u/s. 139(1), was not eligible for benefit of deduction u/s. 80IB(10) in view of clear provisions of Sec. 80AC; Deemed dividend could be assessed only in hands of the person who is a shareholder in the lender company, and not in the hands of the borrowing concern in which such shareholder is a member or partner having substantial interest - ITAT rules in favour of Revenue; Holds that deduction u/s. 80-IB can be allowed only when return is filed on or before due date specified u/s. 139(1); Observes that there was delay in filing of return of income by 379 days on account of reasons beyond assessee’s control since assessee’s accountant had met with an accident and got hospitalised, however, the return was filed within extended time limit u/s. 139(4)...read more

10.

[TS-5945-HC-2013(Karnataka)-O]

Condonation of delay in filing return of income u/s. 139(4)

Condonation of delay in filing return of income u/s. 139(4), though required to be filed u/s. 139(1), can only be condoned by CBDT - HC dismisses assessee’s writ; Rejects assessee’s application to CIT for condoning delay in filing returns u/s. 139(4), though required to submit returns u/s. 139(1); Directs assessee to file necessary applications enclosing all material information and records to the CBDT for a decision over condonation of delay in filing the returns...read more

11.

[TS-5241-ITAT-2013(CHENNAI)-O]

Deduction u/s. 80-IB(10) in return filed u/s. 153A

Filing of return u/s. 139(1) within the due date prescribed under law is a mandatory provision; Returns filed within time in response to notices issued u/s. 153A can be treated as returns filed within time limit stipulated u/s. 139(1); Deduction claimed in a return filed u/s. 153A cannot be denied on the ground that the claim was not made earlier in a return filed u/s. 139(1) - ITAT rules partly in favour of Revenue; Holds that “If the assessees want to claim deduction under section 80IB(10), it is necessary that the assessees must file their returns of income before the due date prescribed under section 139(1)”; Separately, holds that the assessees are entitled for deduction u/s. 80-IB(1), and the rider provided in Sec. 80AC does not apply, since returns filed by the assesees u/s. 153A have to be considered as returns filed within time u/s. 139(1)...read more

12.

[TS-5230-HC-2013(PUNJAB)-O]

Deduction u/s. 80-IB when return filed within time limit extended u/s. 119

Deduction u/s. 80-IB allowable when return filed within time limit as extended by CBDT in exercise of its powers u/s. 119 - HC rules in favour of assessee-HUF; Remands matter to Tribunal to verify whether time limit for filing return of income was extended by CBDT, and accordingly decide assessee’s eligibility to deduction u/s. 80-IB...read more

13.

[TS-6419-ITAT-2017(MUMBAI)-O]

Claim for set off and carry forward of losses when return is filed manually within the due date specified u/s. 139(1)

The claim for set-off and carry forward of losses cannot be denied on a technical ground that the electronic return filed by the assessee is belated, when it filed the return manually within the due date specified u/s. 139(1) – ITAT rules in favour of assessee; Holds that return filed manually may at best be said to be a defective return, and not an invalid return, in light of the fact that for AY 2011-12, it was compulsory for the assessee to file return of income electronically; Clarifies that Sec. 292B comes to the assessee’s rescue inasmuch as “the return filed cannot be invalid merely by the reason of any mistake, defect or omission in such return of income when in substance and effect if such return is in conformity with or according to the intent and purpose of this Act.”...read more

14.

[TS-406-ITAT-2012(BANG)-O]

Deduction u/s. 10A in revised return

Deduction u/s. 10A can be claimed through revised return despite proviso providing for no deduction, if return not filed within due date u/s. 139(1) – ITAT allows assessee’s appeal; sets aside CIT(A)’ s order holding that assessee cannot be allowed deduction u/s. 10A and rejected the claim on the ground that proviso to s. 10A of the Act requires a deduction u/s. 10A to be claimed in return filed u/s. 139(1); on the basis of the claim made in revised return filed u/s. 139(5); Assessee had filed a return within due date u/s. 139(1) but made a wrong claim u/s. 10B, which it revised to make a claim u/s. 10A vide return u/.139(5)...read more

15.

[TS-659-ITAT-2014(CHNY)-O]

Claim of additional depreciation

No separate letter, request or intimation is required for claiming higher rate of depreciation at 80% on windmills; Filing return of income within time as prescribed by Sec. 139(1) suffices - ITAT rules in favour of assessee; Holds that assessee has sufficiently complied with provisions for claiming depreciation at higher rate of 80%, having filed its return of income within time limit prescribed u/s. 139(1)...read more

16.

[TS-134-ITAT-2010(MUM)-O]

Filing audit report in Form 10B along with return of income

Failure to obtain Audit Report in Form 10B due to oversight does not amount to non-compliance with Sec. 12A(1)(b); Assessee not debarred from exemption u/s. 11 – ITAT rules in favour of assessee; Notes that assessee had obtained audit report under Bombay Trust Act, 1950, which is similar to audit report in Form 10B, and hence, assessee’s plea that failure to obtain audit report in Form 10B was due to oversight can be accepted; Relies on decision of Calcutta HC in Hardeodas Agarwalla Trust [TS-5729-HC-1991(CALCUTTA)-O], wherein it was held that Form 10B is a procedural matter for enabling the AO to complete the assessment on the basis of the auditor’s certificate, and that “...a procedural provision, ordinarily, should not be construed as mandatory, if the defect in the Act done in pursuance of it can be cured by permitting appropriate rectification to be carried out at a subsequent stage.”...read more

17.

[TS-5196-ITAT-2011(DELHI)-O]

Filing a certificate for deduction u/s. 80QQB is procedural provision

Filing a certificate in Form 10CCD for claiming deduction u/s. 80QQB is a procedural provision, not a mandatory one – ITAT allows deduction u/s. 80QQB to assessee; Holds that the defect (i.e., non-filing of certificate along with return of income or before the AO) can be cured by permitting the appropriate rectification at a subsequent stage, as the procedural provisions are devised and enacted for advancing justice...read more

18.

[TS-6533-ITAT-2014(MUMBAI)-O]

Revised audit report in Form No. 10CCB

Revised audit report in Form No. 10CCB filed in response to rectification notice issued u/s. 154, should be taken into cognizance in appeal proceedings - ITAT rules partly in favour of assessee; Remands matter back to AO for limited purpose of examining whether the revised audit report has been filed before the AO in pursuance of notice u/s. 154, even though it is after the date of passing of assessment order, then the same should be taken into cognizance for examining the allowability of claim u/s. 80IB...read more

19.

[TS-865-ITAT-2012(RJT)-O]

Proviso to sub-Sec. (1A) of Sec. 10A is a mandatory provision

Return filing within due date not procedural, Denies Sec. 10A deduction for failure – Sec. 10A benefit not available when assessee fails to file return before due date specified in Sec. 139(1); Proviso to Sec. 10A(1A) providing for denial of benefit is mandatory...read more

20.

[TS-6123-ITAT-2017(BANGALORE)-O]

Filing return of income for exemption u/s. 54F

Exemption u/s. 54F cannot be denied on ground that return was not filed before due date u/s. 139(4) or before completion of original assessment u/s. 144, when assessee had duly made investment within stipulated period - ITAT directs AO to grant exemption u/s. 54F in respect of investment made in residential house; Holds that “Once the condition as provided u/s. 54F is satisfied by the assessee by investing the capital gain in construction of the new house, then even while completing the assessment u/s. 144, the Assessing Officer is duty bound to assess the correct income of the assessee after allowing the deduction as per the provisions of the Act”...read more

21.

[TS-5325-HC-2017(DELHI)-O]

Constitutional validity of mandatory return filing

Mandatory return-filing before due date to claim tax holiday not 'discriminatory'; Upholds Constitutional validity - Delhi HC dismisses assessee’s (100% EOU) writ for AY 2007-08, upholds constitutional validity of Sec. 80A(5) as well as fourth proviso to Sec. 10B(1) (these sections mandate filing of return of income within prescribed due date u/s. 139(1) in order to claim tax holiday u/ss. 10A/ 10B)...read more

22.

[TS-6446-ITAT-2017(Chennai)-O]

Sufficient cause for failure to file audit report

Failure to furnish audit report before due date owing to ill-health of the Chartered Accountant, a sufficient cause; Penalty u/s. 271B liable to be deleted – ITAT holds in favour of assessee; Deletes penalty u/s. 271B in the circumstances as the audit report for AY 2013-14 was obtained within the due date prescribed under the Act, but was filed electronically on 20.11.2014 due to ill-health of its Chartered Accountant...read more