Condonation of delay for revised exemption claims requires liberal consideration where identically placed retirees received finalised relief.

Condonation of delay in filing revised returns to claim exemption for ex gratia compensation requires pragmatic and liberal consideration of genuine hardship. The notes state that consistent relief, including condonation, had been granted to identically placed retirees and those decisions had attained finality, but this was not properly considered when the application was rejected. The rejection was therefore described as unsustainable and set aside in favour of the assessee.

---

---

Issues: Whether rejection of the application for condonation of delay in filing revised returns for claiming exemption on ex gratia compensation was sustainable.

Analysis: The application required a pragmatic and liberal consideration of genuine hardship. Consistent relief granted to identically placed retirees, including condonation of delay, had not been properly considered, notwithstanding that those decisions had attained finality.

Conclusion: The rejection of condonation was unsustainable and was set aside in favour of the assessee.

---