What is the time limit for condonation?
Asked by: Maci Greenholt | Last update: January 19, 2026Score: 4.2/5 (60 votes)
The Central Board of Direct Taxes (CBDT) has rolled out new regulations for granting condonation of delays in ITR submissions. Submit your condonation applications within 5 years from the end of the assessment year. Applications post October 1, 2024, will follow these new guidelines.
Is there a time limit for a condonation request?
No time limit has been specified for filing condonation requests. However, it is advisable to raise a condonation request as soon as you notice that e-verification is pending or you missed the ITR filing deadline.
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.
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.
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 TIME LIMIT| NAQVI TAX GUIDE||
What is a valid reason for condonation of delay?
Sufficient Cause to Grant Condonation of Delay:
Significant changes in the law. Serious illness of the applicant. Imprisonment of the applicant. The applicant being a pardanashin woman (living in seclusion) Delay in procuring copies from officials, provided the applicant initiated efforts to obtain them vigilantly.
How to write a letter of condonation?
We, request you to be pleased to consider the facts of the case and condone the delay of days. We further request you to please provide us with personal hearing in case you are passing any adverse order or rejecting our application for condonation. For ….….
What happens if condonation is not granted?
If condonation was granted, the dispute would proceed to the next process being either conciliation or con-arb. If condonation was refused, the CCMA cannot hear the dispute any further. The applicant may challenge the decision at the Labour Court.
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 after condonation delay?
2- If the delay is condoned, then the case must be decided after both parties have been provided with an opportunity of being heard before the court. But if condonation is refused, then there is a chance that a meritorious matter would be thrown out on the basis of technicalities.
What are the acts of condonation?
The law governing condonation may vary state to state, but generally it is an act to forgive one's spouse who has committed an act of wrongdoing that would constitute grounds for divorce in a marriage. Condonation is often used as a defense to a divorce.
How to write an application for condonation of delay?
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.
What are the requisites of condonation or remission?
There are several requisites for a valid condonation or remission: it must be gratuitous, accepted by the debtor, between parties with capacity, not inofficious, and comply with donation forms if express.
How do I file a condonation of delay?
Procedure to E-File a Condonation Request After Verification of Late ITR. Step 2: Log-in by using your user ID and password. Step 3: Now go to Dashboard, 'select 'Services', and then tap on 'Condonation request'. Step 4: After coming to the Condonation Request page, choose the Delay in the submission of ITR-V option.
What happens if condonation request is approved?
Only after submission of such request, you will be able to verify your return. However, the return will be treated valid only if the condonation request has been approved by the competent Income Tax Authority.
What is a restricted refund?
What does restricted refund error mean? This error happens when the name connected to your PAN doesn't match the name on your bank account. To fix this problem, make sure both names are the same. You might need to update your name on your PAN or change it in your bank records.
How to prove condonation?
To prove condonation, the spouse at fault must first prove that the innocent spouse knew that the misconduct occurred. The spouse at fault must then show that the innocent spouse voluntarily chose to continue the marital relationship.
What is the process of condonation?
He / she is required to make application to the CCMA to condone the fact that he/she failed to refer the dispute timeously. Condonation, in this sense, is the action of excusing a party's failure to comply with the timeframes prescribed for referral of a dispute to the CCMA.
What is an example of condonation?
For example, if a wife did not object to her husband's adultery even though she was aware of it, and she later tries to use it as grounds for a divorce or the basis for a settlement in her favor, he could counter these efforts by arguing that she had condoned his behavior.
Is there a time limit for condonation?
An employee must refer the dispute to the CCMA within 30 days. If the employee fails to do this within that time period, he is required to make application to the Commission to condone the reason that he failed to refer his case timeously.
What is the time limit for 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 rule of condonation?
The Doctrine of Condonation of Delay
According to it, any appeal or application may be admitted after the prescribed period if the applicant/appellant is able to satisfy the Court that they had “sufficient cause” for not instituting the appeal/application in the prescribed period.
What is after condonation of delay?
Condonation of delay in filing ITR is a special relief provided by the Income Tax Department to the taxpayers for late filing or verification of ITR. Every assessee or taxpayer must submit the Income Tax Return and Complete its verification by a specific date.
How do I write a letter for forgiveness of debt?
I am therefore asking you to consider writing off my debt as I can see no way of ever repaying it. If you are unable to agree to this, please explain your reasons. Thank you for your help and I look forward to hearing from you.
What is the meaning of condonation letter?
: implied pardon of an offense by treating the offender as if it had not been committed.