https://www.taxtmi.com/caselaws?id=407497 The ITAT Mumbai allowed the appeal, condoning the delay in filing the appeal and vacating the penalty imposed under Sec. 271(1)(c) due to the allowance of deduction under Sec. 80P. The judgment emphasized the genuine belief of the assessee and the procedural aspects involved in electronically filing the appeal. en-us Tue, 06 Apr 2021 00:00:00 +0530 Thu, 13 May 2021 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407497 The ITAT Mumbai allowed the appeal, condoning the delay in filing the appeal and vacating the penalty imposed under Sec. 271(1)(c) due to the allowance of deduction under Sec. 80P. The judgment emphasized the genuine belief of the assessee and the procedural aspects involved in electronically filing the appeal. Case-Laws Income Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407497