Section 293B allows condonation of delay for Central Government approval applications under the Income-tax Act, despite no express time limit.

Section 293B was treated as a liberal enabling provision that permits the Central Government and the Board to condone delay on sufficient cause being shown where approval under the Income-tax Act is required. The absence of an express time limit in the approval provision did not exclude the operation of section 293B, so the power to consider delayed applications remained available. The challenge to the applicability of section 293B therefore failed, and the writ petition was disposed of with a direction to consider the application on merits and to avoid coercive recovery until disposal.

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Issues: Whether section 293B of the Income-tax Act applies to an application seeking approval under section 10(6)(vii)(a), and whether delay in seeking such approval can be condoned.

Analysis: The provision under section 10(6)(vii)(a) requires approval of the Central Government and prescribes a time limit for filing the application. Section 293B was held to be a liberal enabling provision empowering the Central Government and the Board to consider applications for condonation of delay upon sufficient cause being shown. The absence of an express time limit in the approval provision did not exclude the operation of section 293B, and the power to condone delay was treated as available wherever Central Government approval is required.

Conclusion: The contention that section 293B was inapplicable was rejected, and the application for condonation was dismissed.

Final Conclusion: The challenge to the applicability of section 293B failed, but the writ petition was disposed of with a direction that the petitioner's application be considered on merits and that no coercive recovery be made until its disposal.

Ratio Decidendi: Section 293B is a liberal enabling provision that permits condonation of delay, on sufficient cause shown, in cases where approval of the Central Government is required under the Income-tax Act.

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