Late-filed exemption declaration must be verified on merits, not rejected on a technical filing delay.

A declaration supporting an exemption claim may be considered even if filed after assessment, provided it is produced within a reasonable time and its genuineness can be verified before the revision or assessment is finalised. Refusing to examine such a declaration solely on the ground of late filing would defeat the exemption claim on a technicality rather than on merits. The Madras High Court therefore held that the order rejecting the revision on delay was unsustainable, quashed the impugned order, and directed reconsideration of the exemption claim through a fresh assessment after giving the assessee a reasonable opportunity.

---

---

Issues: Whether the declaration produced after assessment, but before completion of revision proceedings, could be taken into account for claiming exemption under the notification and whether the order rejecting the revision on the ground of delayed filing was sustainable.

Analysis: The declaration was submitted within a few months of the assessment order and its genuineness could have been verified before deciding the exemption claim. The exemption notification was intended to cover supplies of the relevant goods to Ford India Limited, and the prior decision relied upon by the petitioner was applicable on the facts. A refusal to consider the declaration merely because it was not filed at the pre-assessment stage would defeat the exemption claim without examining its merits.

Conclusion: The order rejecting the revision on the technical ground was unsustainable. The declaration had to be considered after verification of its genuineness, and the matter required fresh assessment.

Final Conclusion: The impugned order was quashed and the assessing authority was directed to reconsider the exemption claim and complete a fresh assessment after giving the petitioner a reasonable opportunity.

Ratio Decidendi: A declaration supporting an exemption claim cannot be rejected on a purely technical ground of late filing when it is produced within a reasonable time and its genuineness can be verified before finalising the assessment or revision.

---