Delegation of powers enables local disposal of condonation applications for delayed refund and loss carry forward claims. Delegation of administrative authority permits Commissioners and CPC Bengaluru to accept or reject condonation applications for delayed refund claims and carry forward/set off of losses within prescribed monetary bands; a five-year bar from the end of the assessment year applies to applications filed on or after the effective date, with target disposal within six months. Decisions must ensure reasonable cause and genuine hardship, permit AO inquiries, exclude court-pending periods for certain claims, and limit supplementary refund admissions to specified conditions including no interest and source of excess tax.