https://www.taxtmi.com/caselaws?id=786793 Where the prescribed appeal fee was paid on the date of filing, non furnishing of the challan at institution is a curable procedural defect rather than a substantive failure; the Tribunal applied principles distinguishing substantive mandatory conditions from procedural formalities and held that documentary proof demonstrating payment (challan with PAN, AY, payment nature, CIN and date) warrants admission of the appeal. Outcome: impugned dismissal in limine set aside and matter restored to appellate file with direction to admit the appeal and decide on merits after affording hearing. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786793 Where the prescribed appeal fee was paid on the date of filing, non furnishing of the challan at institution is a curable procedural defect rather than a substantive failure; the Tribunal applied principles distinguishing substantive mandatory conditions from procedural formalities and held that documentary proof demonstrating payment (challan with PAN, AY, payment nature, CIN and date) warrants admission of the appeal. Outcome: impugned dismissal in limine set aside and matter restored to appellate file with direction to admit the appeal and decide on merits after affording hearing. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786793