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        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.

        <h1>Condonation of delay in filing tax-option forms: authorities may admit applications subject to specified eligibility conditions.</h1> The CBDT delegates power to admit and decide condonation applications for delay in filing Form No. 10-IC and Form No. 10-ID: Principal Commissioners/Commissioners for delays up to one year, and Principal Chief Commissioners/Chief Commissioners/Directors General for delays exceeding one year. Applications must show timely filing of the return, election of the relevant tax option in the ITR, and reasonable cause with genuine hardship; no application is maintainable beyond a three-year limitation and authorities should aim to dispose within six months.

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