https://www.taxtmi.com/caselaws?id=795220 Condonation of delay in filing revised returns to claim exemption for ex gratia compensation requires pragmatic and liberal consideration of genuine hardship. The notes state that consistent relief, including condonation, had been granted to identically placed retirees and those decisions had attained finality, but this was not properly considered when the application was rejected. The rejection was therefore described as unsustainable and set aside in favour of the assessee. en-us Wed, 15 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795220 Condonation of delay in filing revised returns to claim exemption for ex gratia compensation requires pragmatic and liberal consideration of genuine hardship. The notes state that consistent relief, including condonation, had been granted to identically placed retirees and those decisions had attained finality, but this was not properly considered when the application was rejected. The rejection was therefore described as unsustainable and set aside in favour of the assessee. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795220