https://www.taxtmi.com/caselaws?id=794925 Condonation of delay in filing appeals before the Commissioner (Appeals) may be warranted where bona fide circumstances explain the omission of an exemption claim and the failure to appeal within time. A pedantic refusal to accept sufficient cause can prevent adjudication on merits. The delay was condoned, the impugned order was set aside, and the appeals were restored to the Commissioner (Appeals) for decision on merits. en-us Fri, 03 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794925 Condonation of delay in filing appeals before the Commissioner (Appeals) may be warranted where bona fide circumstances explain the omission of an exemption claim and the failure to appeal within time. A pedantic refusal to accept sufficient cause can prevent adjudication on merits. The delay was condoned, the impugned order was set aside, and the appeals were restored to the Commissioner (Appeals) for decision on merits. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794925