New Delhi, July 23 -- The Income Tax Appellate Tribunal (ITAT) has dismissed the Congress party's appeal against a Rs.199.15 crore demand for the assessment year 2018-19 because the party could not file its returns within the prescribed due date, a key condition to enjoy a tax exemption. A two-member bench of the ITAT on Monday rejected the Congress' claim for tax exemption under Section 13A of the I-T Act, 1961. According to Section 13A, the income of political parties is exempt from tax, provided they meet certain specific conditions. The bench said the assessee did not meet conditions required for availing tax exemption under the Section 13A as it did not file its return within the prescribed date. The Congress filed its return on Februa...