https://www.taxtmi.com/caselaws?id=771316 A bona fide pursuit of rectification proceedings under section 154 was treated as sufficient cause for a 510-day delay in filing the appeal, and the Tribunal applied a liberal, justice-oriented approach to condonation; the delay was accordingly condoned. The disputed claim of short grant of TDS credit could not be finally decided on the existing record, so the Tribunal required factual verification by the Assessing Officer with due opportunity to the assessee and remanded the issue for examination in accordance with law. The matter was thus allowed only to the extent of delay condonation and remand for verification. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771316 A bona fide pursuit of rectification proceedings under section 154 was treated as sufficient cause for a 510-day delay in filing the appeal, and the Tribunal applied a liberal, justice-oriented approach to condonation; the delay was accordingly condoned. The disputed claim of short grant of TDS credit could not be finally decided on the existing record, so the Tribunal required factual verification by the Assessing Officer with due opportunity to the assessee and remanded the issue for examination in accordance with law. The matter was thus allowed only to the extent of delay condonation and remand for verification. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771316