What is a valid reason for condonation of delay?
Asked by: Aracely Breitenberg | Last update: August 29, 2025Score: 4.3/5 (65 votes)
Illness, illiteracy, subsequent changes in the law, and imprisonment are some valid reasons for the condonation of delay in filing income tax returns.
What are the rules for condonation of delay?
Section 5 of the Limitation Act talks about the condonation of delay. It provides that the court can accept any appeal or application when filed after the limitation period if the appellant or applicant shows that he had a sufficient cause for not filing the appeal or application within the prescribed period.
How to write an application for condonation of delay?
I say that delay is totally bona fide and unintentional. I pray that, the delay may be condoned and the appeal may be decided on merits. I say that whatever stated hereinabove is true to the best of my knowledge and I believe the same to be true.
What is sufficient cause of delay?
Sufficient cause means there should be adequate reasons or reasonable ground for the court to believe the applicant was prevented from proceeding with the application in a Court of Law. Section 5 allows the extension of the prescribed period in certain cases on sufficient cause being shown for the delay.
How much delay can be condoned?
If the cause for delay would fall within the four corners of “sufficient cause”, irrespective of the length of delay same deserves to be condoned. However, if the cause shown is insufficient, irrespective of the period of delay, same would not be condoned.”, the court said.
CONDONATION OF DELAY
Can limitation condone delay without formal application?
The Jammu and Kashmir and Ladakh High Court has established that courts have the discretion to condone delay in bringing legal heirs on record, even without a formal application under Section 5 of the Limitation Act.In upholding a trial court order of condoning delay without a formal application to that effect Justice ...
What is 119 2 )( b after condonation of delay?
In addition, section 119(2)(b) empowers CBDT to direct income tax authorities to allow any claim for exemption, deduction, refund and any other relief under the income tax act even after the expiry of the time limit to make such claim.
What is an excusable cause of delay?
Excusable vs. Non-excusable Delays: Excusable delays are caused by unforeseen events beyond the contractor's control, such as inclement weather or changes in the project's scope. Inexcusable delays are due to contractor's actions or inactions, like poor project management or inadequate staffing etc.
What is a sufficient cause example?
A sufficient cause can bring about an effect, (e.g. ordinarily, pulling a trigger of a loaded gun suffices to fire a gun).
What is a necessary cause sufficient cause?
A necessary condition is a condition that must be present for an event to occur. A sufficient condition is a condition or set of conditions that will produce the event. A necessary condition must be there, but it alone does not provide sufficient cause for the occurrence of the event.
How to oppose a condonation application?
The other party has the opportunity to oppose the application in writing within five (5) days from date the application was served on that party. The applicant has the opportunity to respond to the other parties' allegation within three (3) days, however no new issues can be raised at this stage.
How do you pray for delay condonation?
It is therefore most respectfully prayed that this Honorable court may be pleased to: A. Condone the delay if any in filing the instant Special Leave Petition against the impugned Judgment and Order dated passed by the Honorable High Court of at in Writ Petition No. ___________ of 2000.
How do I file a condonation of delay in filing appeal?
The details of grounds of condonation of delay (if there was a delay in filing of appeal) and appeal fees is provided on the Appeal filing details page. In this section, attach a copy of the order appealed against, and the notice of demand. Form of Verification page is a declaration from the assessee filing Form 35.
How to write a condonation letter?
* * * Because of my ill health, I lost attendance to the extent of ( ) % and I am enclosing a medical certificate in support of this. I kindly request you to condone the shortage of attendance and permit me to appear at the end examinations of ____________________ B.
What is the case law for condonation?
“It is now trite that condonation cannot be had for the mere asking. A party seeking condonation must make out a case entitling it to the court's indulgence. It must show sufficient cause. This requires a party to give a full explanation for the non-compliance with the rules or court's directions.
What is the law of condonation?
Within the legal profession, condonation (or a condonance) is a defence argument sometimes made when an accuser has previously forgiven or chosen to ignore an act about which they are now legally complaining. In some legal jurisdictions, and for certain behaviors, it may prevent the accuser from prevailing.
What is a good and sufficient reason?
Good and Sufficient Reason includes (a) if they are not appointed or reappointed as an executive officer of the Corporation, (b) if the Corporation ceases its activities in the normal course of business, (c) if the Corporation significantly modifies the functions and responsibilities of the executive officer, (d) if ...
What is a simple example of cause?
Verb He swerved and caused an accident. The flood caused great hardship. The illness is caused by a virus. The flood caused the town great hardship.
How to prove necessary and sufficient conditions?
We say that the statement A is a necessary and sufficient condition for the statement B when B is true if and only if A is also true. That is, either A and B are both true, or they are both false. Note that if A is necessary and sufficient for B , then B is necessary and sufficient for A . We write A⇔B.
What is a compensable cause of delay?
AS 4902-2000 (clause 34.9 – Delay Damages)
A compensable cause means an act, default or omission of the superintendent, the principal or its consultants, agents or other contractors (not being employed by the contractor). It also includes any causes listed in Item 31 of Part A of the annexure to the contract.
What is an example of an excusable delay?
Examples of these causes are (1) acts of God or of the public enemy, (2) acts of the Government in either its sovereign or contractual capacity, (3) fires, (4) floods, (5) epidemics, (6) quarantine restrictions, (7) strikes, (8) freight embargoes, and (9) unusually severe weather.
What are the three types of delay?
- Delay in decision to seek care. Provide communities (men and women) with information on pregnancy, childbirth and newborn healthcare so they know when to seek medical help. ...
- Delay in reaching care. ...
- Delay in receiving adequate health care.
What is the maximum condonation of delay?
Section 21(5) allows for condonation of delay up to 90 days on the presence of 'sufficient cause' that had led to the delay. Going even beyond the 90-day limit as provided by the statute, the Court has been generous in considering appeals that have a delay extending 90 days.
What is the Judgement on condonation of delay?
The said power to condone the delay or to admit the appeal preferred after the expiry of time is discretionary in nature and may not be exercised even if sufficient cause is shown based upon host of other factors such as negligence, failure to exercise due diligence etc.
What does passed by condonation mean?
noun. con·do·na·tion ˌkän-də-ˈnā-shən. : voluntary overlooking or pardon of an offense. specifically : express or implied and usually conditional forgiveness of a spouse's marital wrong (as adultery or cruelty)