https://www.taxtmi.com/caselaws?id=394985 The Tribunal condoned the delay in filing the appeal due to genuine reasons and allowed the appeal to be heard on merits. However, the Tribunal upheld the CIT(A)'s decision to dismiss the claim of deduction under Section 10(10C) of the Income Tax Act as the assessee failed to provide sufficient evidence and meet the mandatory conditions for exemption. The appeal was ultimately dismissed, and the assessee was not entitled to the claimed exemption. en-us Wed, 26 Feb 2020 00:00:00 +0530 Fri, 01 May 2020 12:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394985 The Tribunal condoned the delay in filing the appeal due to genuine reasons and allowed the appeal to be heard on merits. However, the Tribunal upheld the CIT(A)'s decision to dismiss the claim of deduction under Section 10(10C) of the Income Tax Act as the assessee failed to provide sufficient evidence and meet the mandatory conditions for exemption. The appeal was ultimately dismissed, and the assessee was not entitled to the claimed exemption. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394985