https://www.taxtmi.com/caselaws?id=791744 A delay of 1,165 days in filing the appeal was condoned because the explanation showed a bona fide, justice-oriented cause without mala fides or deliberate inaction. The exemption dispute on leave encashment was resolved in favour of a non-government employee: the enhanced ceiling for exemption under section 10(10AA)(ii) was treated as a beneficial and remedial change applicable to pending matters, and the assessee's receipt fell within the revised limit. The restriction of the benefit to Rs. 3,00,000 was rejected, and the full relief on leave encashment followed. en-us Mon, 04 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791744 A delay of 1,165 days in filing the appeal was condoned because the explanation showed a bona fide, justice-oriented cause without mala fides or deliberate inaction. The exemption dispute on leave encashment was resolved in favour of a non-government employee: the enhanced ceiling for exemption under section 10(10AA)(ii) was treated as a beneficial and remedial change applicable to pending matters, and the assessee's receipt fell within the revised limit. The restriction of the benefit to Rs. 3,00,000 was rejected, and the full relief on leave encashment followed. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791744