https://www.taxtmi.com/caselaws?id=290274 The ITAT allowed the appeal in the case, addressing the maintainability issue based on a circular and the disallowance of transport charges under the Income Tax Act, 1961. The ITAT found in favor of the assessee, emphasizing genuine reasons for the delay in electronic filing and directing the CIT(A) to reconsider the case on its merits. en-us Fri, 18 May 2018 00:00:00 +0530 Thu, 17 Sep 2020 10:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290274 The ITAT allowed the appeal in the case, addressing the maintainability issue based on a circular and the disallowance of transport charges under the Income Tax Act, 1961. The ITAT found in favor of the assessee, emphasizing genuine reasons for the delay in electronic filing and directing the CIT(A) to reconsider the case on its merits. Case-Laws Income Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290274