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<h1>Delhi HC Allows Exemptions, Condoning Filing Delay, Dismisses Appeal</h1> <h3>Pr. Commissioner of Income Tax - 12 New Delhi Versus Sudhiksha Singh</h3> The Delhi HC allowed exemptions with exceptions, condoned filing delay, and dismissed the appeal in ITA No. 601/2017 following a precedent set in ITA No. ... Annulling the block assessment order - validity of proceedings under Section 153C - Held that:- In view of the decision of this Court in CIT vs. Renu Constructions Pvt. Ltd.(2017 (9) TMI 670 - DELHI HIGH COURT), the question urged by the Revenue in this appeal requires to be answered against it. The appeal is accordingly dismissed. The Delhi High Court allowed exemptions subject to exceptions, condoned delay in filing, and dismissed the appeal in ITA No. 601/2017 based on a previous decision in ITA No. 499/2011.