https://www.taxtmi.com/caselaws?id=787738 Delay of 822 days in filing the departmental appeal was condoned because a substantial portion of the delay fell within the Covid-19 exclusionary period and no deliberate laches was found; the Appellate Authority's power under Section 249(3) of the Income-tax Act to condone delay supports restoration, and denial would preclude substantive adjudication. The appeal is remitted for fresh adjudication on the merits of the claim for exemption under the Income-tax Act, with directions to afford personal hearing, admit evidence, and decide entitlement to exemption accordingly. en-us Thu, 19 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787738 Delay of 822 days in filing the departmental appeal was condoned because a substantial portion of the delay fell within the Covid-19 exclusionary period and no deliberate laches was found; the Appellate Authority's power under Section 249(3) of the Income-tax Act to condone delay supports restoration, and denial would preclude substantive adjudication. The appeal is remitted for fresh adjudication on the merits of the claim for exemption under the Income-tax Act, with directions to afford personal hearing, admit evidence, and decide entitlement to exemption accordingly. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787738