ITAT Ahmedabad Allows HRA Claim and Condonation of Delay

Nikhil Vinodchandra Shah Vs DCIT (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, in the case of Nikhil Vinodchandra Shah versus the Deputy Commissioner of Income Tax (DCIT), has ruled in favor of the assessee, allowing the appeal and condoning a significant delay in filing. The primary contention revolved around the disallowance of House Rent Allowance (HRA) exemption by the Centralized Processing Centre (CPC) and the subsequent dismissal of the assessee’s appeal by the National Faceless Appeal Centre (NFAC) on grounds of limitation. The case originated from a...