Case Law Details
Ravindra R.V. Vs DCIT (ITAT Bangalore)
Introduction: In the case of Ravindra R.V. vs. DCIT, the Income Tax Appellate Tribunal (ITAT) Bangalore addressed a crucial issue concerning the denial of House Rent Allowance (HRA) exemption under Section 10(13A) of the Income Tax Act. The ITAT remitted the matter back to the Assessing Officer (AO) for reconsideration.
Detailed Analysis:
Background of the Case: Ravindra R.V. filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (CIT(A)/NFAC) dated 27.2.2023 for a specific assessment year. There was a delay of 19 days in filing the appeal before the ITAT. The assessee provided a bonafide reason for the delay, attributing it to personal difficulties that caused a delay in contacting a Chartered Accountant to file the appeal.
The primary issue in this appeal revolved around the denial of exemption claimed on the House Rent Allowance (HRA) received by the assessee.
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