https://www.taxtmi.com/caselaws?id=766530 Where a condonation petition under section 119(2)(b) relevant to an exemption claim remained pending before the competent authority, the ITAT directed that the assessee should not be treated as in default until that petition is decided. The processing under section 143(1) was not finally examined on merits in this appeal, and the matter was restored to the Assessing Officer for fresh action consistent with the pending condonation request. The relief was limited to keeping the assessee out of default pending disposal of the condonation petition. en-us Mon, 24 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766530 Where a condonation petition under section 119(2)(b) relevant to an exemption claim remained pending before the competent authority, the ITAT directed that the assessee should not be treated as in default until that petition is decided. The processing under section 143(1) was not finally examined on merits in this appeal, and the matter was restored to the Assessing Officer for fresh action consistent with the pending condonation request. The relief was limited to keeping the assessee out of default pending disposal of the condonation petition. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766530