https://www.taxtmi.com/caselaws?id=787301 Condonation of a 298-day delay was accepted on affidavit evidence of relocation, non-receipt of notices, limited digital literacy and reliance on a tax consultant, and the appeal was admitted for merits. Employer-issued Form 16 supported that the gratuity receipt constituted death-cum-retirement gratuity and was held exempt under section 10(10), deletion of the salary addition following. Employer documentation likewise established the receipt as commuted pension and it was held exempt under section 10(10A), deletion of that addition. Declared income and pension receipts were held a sufficient source for a time deposit, and the addition under unexplained income was deleted. en-us Mon, 09 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787301 Condonation of a 298-day delay was accepted on affidavit evidence of relocation, non-receipt of notices, limited digital literacy and reliance on a tax consultant, and the appeal was admitted for merits. Employer-issued Form 16 supported that the gratuity receipt constituted death-cum-retirement gratuity and was held exempt under section 10(10), deletion of the salary addition following. Employer documentation likewise established the receipt as commuted pension and it was held exempt under section 10(10A), deletion of that addition. Declared income and pension receipts were held a sufficient source for a time deposit, and the addition under unexplained income was deleted. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787301