https://www.taxtmi.com/caselaws?id=791633 Denial of exemption based on delayed filing of the return and Form 10B was not finally sustained, because the appellate authority had not examined the assessee's contention that the delay in filing the return was linked to the Covid period and that applicable extensions or reliefs may apply. As the first appellate authority did not adjudicate the issue on merits, the matter was set aside for fresh consideration. The assessee was to be given an opportunity of hearing, and the dispute was remitted for de novo adjudication in accordance with law. en-us Thu, 09 Apr 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791633 Denial of exemption based on delayed filing of the return and Form 10B was not finally sustained, because the appellate authority had not examined the assessee's contention that the delay in filing the return was linked to the Covid period and that applicable extensions or reliefs may apply. As the first appellate authority did not adjudicate the issue on merits, the matter was set aside for fresh consideration. The assessee was to be given an opportunity of hearing, and the dispute was remitted for de novo adjudication in accordance with law. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791633