https://www.taxtmi.com/caselaws?id=755122 ITAT Bangalore condoned delay of 1000-2000 days in filing appeals before CIT(A), holding that substantial justice should prevail over technical considerations when reasonable cause exists for delay. The court noted that compared to 21 years delay condoned by Madras HC in precedent case, the present delay was not excessive. Regarding TDS under section 194C, ITAT found AO incorrectly computed TDS on year-end figures from Receipt Payment account of Gram Panchayat without examining individual payments for TDS applicability. Matter remitted to AO for fresh consideration with directions for assessee cooperation and proper documentation. Appeals allowed for statistical purposes. en-us Wed, 03 Jul 2024 00:00:00 +0530 Sat, 06 Jul 2024 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755122 ITAT Bangalore condoned delay of 1000-2000 days in filing appeals before CIT(A), holding that substantial justice should prevail over technical considerations when reasonable cause exists for delay. The court noted that compared to 21 years delay condoned by Madras HC in precedent case, the present delay was not excessive. Regarding TDS under section 194C, ITAT found AO incorrectly computed TDS on year-end figures from Receipt Payment account of Gram Panchayat without examining individual payments for TDS applicability. Matter remitted to AO for fresh consideration with directions for assessee cooperation and proper documentation. Appeals allowed for statistical purposes. Case-Laws Income Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755122