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Corporate TaxArticle·24 April 2026

Delay Condonation Reopened

By J the App

Executive Summary

While inordinate delay without proper explanation justifies rejection at the threshold, courts may still intervene where denial of condonation effectively extinguishes a statutory remedy, particularly when substantive claims are backed by binding precedent. 

Procedural lapses can be cured where interests of justice so demand.

Issues for Determination

The central issue was whether the ITAT was justified in rejecting condonation of a 542-day delay du...

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