https://www.taxtmi.com/caselaws?id=787205 Condonation of a 476-day delay was granted under the Limitation Act principles because the affidavit furnished explained periods of delay, showed no mala fides, and the delay was not deliberate; substantial justice and prima facie merit weighed in favour of hearing the appeal. On merits, the tribunal deleted the addition for leave encashment and allowed the exemption claimed as the issue was covered by co-ordinate bench decisions and Revenue produced no contrary authority; the appeal was allowed in favour of the assessee. en-us Thu, 01 Jan 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787205 Condonation of a 476-day delay was granted under the Limitation Act principles because the affidavit furnished explained periods of delay, showed no mala fides, and the delay was not deliberate; substantial justice and prima facie merit weighed in favour of hearing the appeal. On merits, the tribunal deleted the addition for leave encashment and allowed the exemption claimed as the issue was covered by co-ordinate bench decisions and Revenue produced no contrary authority; the appeal was allowed in favour of the assessee. Case-Laws Income Tax Thu, 01 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787205