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<h1>Condonation Application Denied, Reference Dismissed as Time-Barred</h1> The Tribunal rejected the Condonation application for delay in submitting a reference application, leading to the dismissal of the reference application ... Reference to High Court - Limitation - Delay The department filed a Condonation application for delay in submitting a reference application to the Tribunal. The delay was attributed to processing delays in the Collector's and Board's offices. The Tribunal found insufficient justification for condoning the delay, emphasizing the importance of timely filing. The application was rejected, and the reference application was dismissed as time-barred.