https://www.taxtmi.com/caselaws?id=782277 ITAT Rajkot condoned an effective delay of 834 days in filing the assessee's appeals, holding that, considering the SC's suo motu orders excluding the period from 15.03.2020 to 28.02.2022 for limitation and the mitigating circumstances shown, sufficient cause under Section 5 of the Limitation Act was established. On merits, the ITAT noted that the TDS demand under Section 200A(1) arose due to data entry errors while filing TDS returns through NSDL, resulting in TDS mismatch. All five appeals were remitted to the AO to grant access to the CONSOLE file, verify reconciliation, and rectify mismatches in accordance with law. en-us Mon, 28 Jul 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782277 ITAT Rajkot condoned an effective delay of 834 days in filing the assessee's appeals, holding that, considering the SC's suo motu orders excluding the period from 15.03.2020 to 28.02.2022 for limitation and the mitigating circumstances shown, sufficient cause under Section 5 of the Limitation Act was established. On merits, the ITAT noted that the TDS demand under Section 200A(1) arose due to data entry errors while filing TDS returns through NSDL, resulting in TDS mismatch. All five appeals were remitted to the AO to grant access to the CONSOLE file, verify reconciliation, and rectify mismatches in accordance with law. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782277