https://www.taxtmi.com/caselaws?id=471893 Delay in filing a first appeal may be condoned under Section 249(2)(c) where affidavit-backed circumstances establish sufficient cause, including non-receipt of electronic intimation and lack of technical access to departmental communications. A statutory exemption under Section 10(26AAB) omitted from a return requires factual verification where eligibility is asserted. Article 265 prevents collection of tax without authority of law; omission from the return should not by itself prevent examination of a potentially valid exemption claim. Eligibility must be verified and the exemption granted if the statutory conditions are satisfied. en-us Tue, 13 Jan 2026 00:00:00 +0530 Tue, 22 Sep 2026 13:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471893 Delay in filing a first appeal may be condoned under Section 249(2)(c) where affidavit-backed circumstances establish sufficient cause, including non-receipt of electronic intimation and lack of technical access to departmental communications. A statutory exemption under Section 10(26AAB) omitted from a return requires factual verification where eligibility is asserted. Article 265 prevents collection of tax without authority of law; omission from the return should not by itself prevent examination of a potentially valid exemption claim. Eligibility must be verified and the exemption granted if the statutory conditions are satisfied. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471893