Additions Deleted for Failure to Verify Form 26AS and Pension Income

Susamma John Vs ITO (ITAT Raipur) Wrong Salary Uploaded by Consultant Can’t Be Taxed: ITAT Raipur Deletes Addition in Pensioner’s Case Raipur ITAT ‘SMC’ Bench, in Smt. Susamma John vs. ITO, NFAC (ITA No.750/RPR/2025, AY 2020-21, order dated 24.12.2025), allowed the assessee’s appeal and directed deletion of the entire addition, holding that income wrongly reflected in the return due to consultant’s mistake cannot be taxed, when Form 26AS and undisputed facts clearly support the assessee. At the outset, the Tribunal clarified that there was no delay in filing the appeal, as the appe...