https://www.taxtmi.com/caselaws?id=428140 The delay in filing the appeal was condoned by the Tribunal due to valid reasons, including the mental devastation caused by the husband's death. The issue of disallowance of exemption under Section 54 of the Income-tax Act was remanded back to the Assessing Officer for reevaluation based on the possession letter. The appeal was allowed for statistical purposes. en-us Tue, 20 Sep 2022 00:00:00 +0530 Sat, 24 Sep 2022 08:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428140 The delay in filing the appeal was condoned by the Tribunal due to valid reasons, including the mental devastation caused by the husband's death. The issue of disallowance of exemption under Section 54 of the Income-tax Act was remanded back to the Assessing Officer for reevaluation based on the possession letter. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428140