https://www.taxtmi.com/caselaws?id=344595 The tribunal condoned the delay in filing the appeal, emphasizing that dismissal solely due to filing delay should not occur when the merits favor the assessee. The denial of interest on tax deducted at source was upheld due to the appellant's failure to claim exemption initially. The tribunal aligned with Circular No.11/2016 of the CBDT, emphasizing the obligation to refund excess tax with interest. The decision was based on legal precedents and statutory provisions, ensuring a comprehensive analysis of the issues involved in the judgment. en-us Tue, 11 Apr 2017 00:00:00 +0530 Wed, 21 Jun 2017 09:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344595 The tribunal condoned the delay in filing the appeal, emphasizing that dismissal solely due to filing delay should not occur when the merits favor the assessee. The denial of interest on tax deducted at source was upheld due to the appellant's failure to claim exemption initially. The tribunal aligned with Circular No.11/2016 of the CBDT, emphasizing the obligation to refund excess tax with interest. The decision was based on legal precedents and statutory provisions, ensuring a comprehensive analysis of the issues involved in the judgment. Case-Laws Income Tax Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344595