https://www.taxtmi.com/caselaws?id=795220 Condonation of delay in filing revised returns to claim exemption for ex gratia compensation required pragmatic and liberal consideration of genuine hardship. Consistent relief, including condonation, granted to identically placed retirees and having attained finality required proper consideration. Rejection of condonation without addressing that parity was unsustainable, and the rejection was 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 required pragmatic and liberal consideration of genuine hardship. Consistent relief, including condonation, granted to identically placed retirees and having attained finality required proper consideration. Rejection of condonation without addressing that parity was unsustainable, and the rejection was 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