https://www.taxtmi.com/caselaws?id=259031 The Tribunal allowed the appeals by condoning the delay in filing and remanded the matters to the CIT(A) for a decision on the merits. The Tribunal emphasized the need to consider sufficient cause for condonation of delay to ensure justice on merits. The issues on the correct computation of income and entitlement to deduction under section 80P were highlighted, with directions given for the CIT(A) to decide on these matters after affording the assessee a reasonable opportunity of hearing. en-us Fri, 13 Feb 2015 00:00:00 +0530 Mon, 02 Mar 2015 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259031 The Tribunal allowed the appeals by condoning the delay in filing and remanded the matters to the CIT(A) for a decision on the merits. The Tribunal emphasized the need to consider sufficient cause for condonation of delay to ensure justice on merits. The issues on the correct computation of income and entitlement to deduction under section 80P were highlighted, with directions given for the CIT(A) to decide on these matters after affording the assessee a reasonable opportunity of hearing. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259031