https://www.taxtmi.com/caselaws?id=329790 The Tribunal condoned the delay in filing the appeal due to valid reasons and admitted it for further proceedings. Regarding the claim of deduction under section 80IB(10) for the housing project 'Sanskriti', the Tribunal referred to precedents where delays in certificate issuance were not attributed to the assessee, leading to the allowance of the deduction. As a result, the Tribunal allowed the appeal, setting aside the impugned order, and remitted the case back to the Commissioner of Income Tax (Appeals) for a fresh decision based on relevant legal precedents. en-us Wed, 08 Jun 2016 00:00:00 +0530 Sat, 09 Jul 2016 11:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329790 The Tribunal condoned the delay in filing the appeal due to valid reasons and admitted it for further proceedings. Regarding the claim of deduction under section 80IB(10) for the housing project 'Sanskriti', the Tribunal referred to precedents where delays in certificate issuance were not attributed to the assessee, leading to the allowance of the deduction. As a result, the Tribunal allowed the appeal, setting aside the impugned order, and remitted the case back to the Commissioner of Income Tax (Appeals) for a fresh decision based on relevant legal precedents. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329790