https://www.taxtmi.com/caselaws?id=770424 ITAT Mumbai allowed the assessee's appeal against denial of deduction under Section 11(2) due to 18-day delay in filing return of income. The tribunal found the explanation for delay reasonable and satisfactory, relying on coordinate bench precedent. The appellate order was set aside and matter remanded to Assessing Officer to allow the deduction claim after verifying relevant forms filed with ITR. en-us Tue, 06 May 2025 00:00:00 +0530 Mon, 25 May 2026 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770424 ITAT Mumbai allowed the assessee's appeal against denial of deduction under Section 11(2) due to 18-day delay in filing return of income. The tribunal found the explanation for delay reasonable and satisfactory, relying on coordinate bench precedent. The appellate order was set aside and matter remanded to Assessing Officer to allow the deduction claim after verifying relevant forms filed with ITR. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770424