https://www.taxtmi.com/caselaws?id=787784 Section 249(3) permits condonation of delayed income-tax appeals on sufficient cause, including bona fide ignorance of an available statutory exemption where directly applicable precedent subsequently supports the claim. Compensation received under BSNL VRS-2019 may qualify for exemption under Section 10(10B), provided the scheme complies with Rule 2BA. Where the compensation is exempt, tax deducted at source becomes refundable. Procedural processing under Section 143(1) does not alter the substantive exemption analysis. en-us Wed, 18 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 17:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787784 Section 249(3) permits condonation of delayed income-tax appeals on sufficient cause, including bona fide ignorance of an available statutory exemption where directly applicable precedent subsequently supports the claim. Compensation received under BSNL VRS-2019 may qualify for exemption under Section 10(10B), provided the scheme complies with Rule 2BA. Where the compensation is exempt, tax deducted at source becomes refundable. Procedural processing under Section 143(1) does not alter the substantive exemption analysis. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787784