<h1>Delay condonation guidelines clarify authority limits and procedural conditions for late refund and loss carryforward claims.</h1> Updated CBDT guidelines allocate powers to entertain condonation of delay applications by designation according to claim magnitude, permit directing the jurisdictional assessing officer to enquire, require genuineness and hardship on merits, apply a statutory limitation period subject to exceptions for court-related delays and specified instruments, allow conditional acceptance of supplementary belated refund claims without interest, and empower the Board to examine grievances and issue directions while precluding review or appeal by the Board.