https://www.taxtmi.com/caselaws?id=427529 The Tribunal condoned the delay in filing the appeal due to valid reasons related to consecutive holidays. Despite genuine hardship faced by the agricultural marketing society in claiming a deduction under section 80P of the Income Tax Act, the Tribunal found no provision to condone the delay but highlighted the CBDT's power to relax requirements in cases of genuine hardship. The Tribunal directed the assessee to submit necessary documents and the application to the CBDT for review. The Tribunal acknowledged the CBDT's authority to relax requirements for genuine hardship cases and allowed the appeal for statistical purposes, emphasizing the importance of considering genuine hardships in tax matters. en-us Thu, 08 Sep 2022 00:00:00 +0530 Sat, 10 Sep 2022 07:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427529 The Tribunal condoned the delay in filing the appeal due to valid reasons related to consecutive holidays. Despite genuine hardship faced by the agricultural marketing society in claiming a deduction under section 80P of the Income Tax Act, the Tribunal found no provision to condone the delay but highlighted the CBDT's power to relax requirements in cases of genuine hardship. The Tribunal directed the assessee to submit necessary documents and the application to the CBDT for review. The Tribunal acknowledged the CBDT's authority to relax requirements for genuine hardship cases and allowed the appeal for statistical purposes, emphasizing the importance of considering genuine hardships in tax matters. Case-Laws Income Tax Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427529