https://www.taxtmi.com/caselaws?id=787787 Condonation of delay: the tribunal applied a liberal standard where notices sent to an incorrect email address caused non-receipt, found sufficient cause and condoned a 488 day delay, admitting the appeal. Characterisation of expenditure: renovations, flooring, repairs and electrical works that rehabilitated and preserved existing temple structures without creating a new enduring asset were treated as revenue expenditure; the tribunal deleted the assessing officer's disallowance and directed allowance of the full claimed expenditure. The outcomes rest on the absence of asset creation, documentary evidence of works, and the need to secure substantial justice by condoning procedural delay. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787787 Condonation of delay: the tribunal applied a liberal standard where notices sent to an incorrect email address caused non-receipt, found sufficient cause and condoned a 488 day delay, admitting the appeal. Characterisation of expenditure: renovations, flooring, repairs and electrical works that rehabilitated and preserved existing temple structures without creating a new enduring asset were treated as revenue expenditure; the tribunal deleted the assessing officer's disallowance and directed allowance of the full claimed expenditure. The outcomes rest on the absence of asset creation, documentary evidence of works, and the need to secure substantial justice by condoning procedural delay. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787787