80-IBA Deduction Issue Sent Back to AO as CPC Disallowance Held Beyond Jurisdiction: ITAT Jodhpur

Harish Gaurav Vs ADIT CPC (ITAT Jodhpur) The Income Tax Appellate Tribunal Jodhpur allowed the assessee’s appeal challenging the dismissal of his first appeal by the CIT(A) on the ground of a 63-day delay and the consequential non-adjudication of a deduction claim. The assessee explained that the delay occurred due to prolonged illness and hospitalisation arising from a diabetic condition, and placed medical records on record. The Tribunal held that these constituted genuine and sufficient cause and observed that a liberal approach should be adopted in matters of condonation of delay, partic...