https://www.taxtmi.com/caselaws?id=410487 The Appellate Tribunal ITAT Delhi condoned the delay in filing appeals, ruling that the misplaced appeal papers due to office renovation work did not reflect any malafide intention. The Tribunal emphasized that technicalities should not impede justice and allowed the appeals. Regarding the disallowance under section 14A of the Income Tax Act, the Tribunal found no direct expenditure linked to the exempt income and deleted the disallowance based on past decisions and legal precedents. The Tribunal directed the Assessing Officer to delete the disallowance as no distinguishing decision was presented. en-us Mon, 26 Jul 2021 00:00:00 +0530 Tue, 03 Aug 2021 09:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410487 The Appellate Tribunal ITAT Delhi condoned the delay in filing appeals, ruling that the misplaced appeal papers due to office renovation work did not reflect any malafide intention. The Tribunal emphasized that technicalities should not impede justice and allowed the appeals. Regarding the disallowance under section 14A of the Income Tax Act, the Tribunal found no direct expenditure linked to the exempt income and deleted the disallowance based on past decisions and legal precedents. The Tribunal directed the Assessing Officer to delete the disallowance as no distinguishing decision was presented. Case-Laws Income Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410487