https://www.taxtmi.com/caselaws?id=799430 Section 119(2)(b) provides an additional administrative remedy and does not displace the statutory appellate remedy to examine substantive entitlement to exemption for deemed application of income under section 11. Although Form No. 9A is prescribed, its filing mode and timing are procedural, and substantial compliance may suffice. Where electronic filing had been newly introduced, the form was filed during assessment proceedings, the delay was about three months, and no deliberate or mala fide conduct was established, sufficient cause existed for condonation. The delayed form may be treated as valid, subject to verification of the remaining statutory conditions for the claim. en-us Wed, 29 Jul 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799430 Section 119(2)(b) provides an additional administrative remedy and does not displace the statutory appellate remedy to examine substantive entitlement to exemption for deemed application of income under section 11. Although Form No. 9A is prescribed, its filing mode and timing are procedural, and substantial compliance may suffice. Where electronic filing had been newly introduced, the form was filed during assessment proceedings, the delay was about three months, and no deliberate or mala fide conduct was established, sufficient cause existed for condonation. The delayed form may be treated as valid, subject to verification of the remaining statutory conditions for the claim. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799430