Assessee-individual filed return claiming deduction under Chapter VI-A under old scheme. Subsequently, assessee filed revised return, wherein assessee opted for new scheme of taxation under section 115BAC and also submitted Form 10-IE on date of filing revised return. Assessing Officer completed assessment under section 143(1) without allowing benefit of tax rate prescribed under new scheme of taxation on ground that Form 10-IE had not been filed within time allowed under section 139(1). CIT(A) affirmed the order of the AO. On appeal the Tribunal held that   since requirement of filing Form 10-IE was directory in nature and not mandatory and it was sufficient compliance if said form was before Assessing Officer at time of assessment, Assessing Officer was to be directed to take into consideration Form 10-IE filed by assessee. (AY. 2021-22)