Power to condone delays allows government or board to excuse late approvals for sufficient cause under the tax bill. Power to condone delays in obtaining required approvals is conferred on the Central Government and the Board where approval must be obtained before a specified date under the Act; the competent authority may, for sufficient cause, condone any delay instead of treating late compliance as fatal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to condone delays allows government or board to excuse late approvals for sufficient cause under the tax bill.
Power to condone delays in obtaining required approvals is conferred on the Central Government and the Board where approval must be obtained before a specified date under the Act; the competent authority may, for sufficient cause, condone any delay instead of treating late compliance as fatal.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.