Issue Descriptions : User may reported that incoming emails are not working for SharePoint 2010 list and libraries after upgrade to SharePoint 2010.
Answer: This is kind of known issue. To resolve the issue, follow below steps.
1. Visit incoming email settings page of a list/library.
2. Disable the Incoming Email
3. Save the changes
4. Visit incoming email settings page of a list/library again
5. Enable the Incoming Email and enter the email address
6. Save the changes
7. Test it
Answer: This is kind of known issue. To resolve the issue, follow below steps.
1. Visit incoming email settings page of a list/library.
2. Disable the Incoming Email
3. Save the changes
4. Visit incoming email settings page of a list/library again
5. Enable the Incoming Email and enter the email address
6. Save the changes
7. Test it
