https://www.taxtmi.com/caselaws?id=397809 The Tribunal allowed the appeal filed by the assessee, emphasizing that the CBDT's condonation of the delay in filing the return of income should be considered as compliance with the conditions prescribed in the proviso to section 10A(1A) of the Act. The decision was pronounced on 31.07.2020. The matter was restored to the A.O. for further examination of the claim made by the assessee u/s 10A of the Act, as the CBDT's order did not automatically accept the claim but authorized the A.O. to assess it on merits. en-us Fri, 31 Jul 2020 00:00:00 +0530 Sat, 29 Aug 2020 19:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397809 The Tribunal allowed the appeal filed by the assessee, emphasizing that the CBDT's condonation of the delay in filing the return of income should be considered as compliance with the conditions prescribed in the proviso to section 10A(1A) of the Act. The decision was pronounced on 31.07.2020. The matter was restored to the A.O. for further examination of the claim made by the assessee u/s 10A of the Act, as the CBDT's order did not automatically accept the claim but authorized the A.O. to assess it on merits. Case-Laws Income Tax Fri, 31 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397809