https://www.taxtmi.com/caselaws?id=793779 A 241-day delay in filing the appeal was condoned on a justice-oriented approach because the explanation was supported by affidavit and medical records, and the delay was not shown to be deliberate or negligent. Deduction under section 80JJAA was treated as allowable where Form No. 10DA had been obtained in time, the belated upload was attributed to bona fide technical glitches, and the form was available before processing under section 143(1). The later rejection under section 119(2)(b) was treated as irrelevant to the appeal under challenge, and the disallowance was directed to be removed in accordance with law. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 25 Jun 2026 17:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793779 A 241-day delay in filing the appeal was condoned on a justice-oriented approach because the explanation was supported by affidavit and medical records, and the delay was not shown to be deliberate or negligent. Deduction under section 80JJAA was treated as allowable where Form No. 10DA had been obtained in time, the belated upload was attributed to bona fide technical glitches, and the form was available before processing under section 143(1). The later rejection under section 119(2)(b) was treated as irrelevant to the appeal under challenge, and the disallowance was directed to be removed in accordance with law. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793779