Condonation of delay under Delhi Value Added Tax Act requires detailed reasons, supporting documents, and authorised verification. Application for condonation of delay under the Delhi Value Added Tax Act, 2004 uses Form DVAT-39 requiring Registration Number/TIN, dealer name and address, number of days delayed, detailed reasons for delay, and all supporting documents; it also requires an annexed list of enclosures and a verification declaration signed by an authorised signatory.