Case Law Analysis
|Income Tax Appellate Tribunal
Condonation of 1038-day filing delay & full Sec 10(10AA) leave-encashment exemption | ITA 206/2026 : ITAT Jaipur
The Jaipur ITAT approved condonation of a 1038-day filing delay and granted a complete exemption of Rs 9,95,670 leave encashment under Sec 10(10AA). Taxpayers with delayed appeals can thus retain full leave-encashment benefits when the tribunal condones the delay.