https://www.taxtmi.com/caselaws?id=768225 The ITAT allowed the appeal of an elderly widow assessee, condoning the delay in filing based on her age and lack of education. The Tribunal deleted additions made by the AO regarding cash deposits of Rs. 11,21,500/- during demonetization, accepting her explanation that these were her late husband's life savings from religious services. The Tribunal considered circumstantial evidence, including her living conditions and the improbability of earning such income in one year. Additionally, the ITAT deleted the addition of Rs. 1,46,752/- credited to her account, finding these were internal bank transfers from relatives rather than income. en-us Fri, 21 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768225 The ITAT allowed the appeal of an elderly widow assessee, condoning the delay in filing based on her age and lack of education. The Tribunal deleted additions made by the AO regarding cash deposits of Rs. 11,21,500/- during demonetization, accepting her explanation that these were her late husband's life savings from religious services. The Tribunal considered circumstantial evidence, including her living conditions and the improbability of earning such income in one year. Additionally, the ITAT deleted the addition of Rs. 1,46,752/- credited to her account, finding these were internal bank transfers from relatives rather than income. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768225