https://www.taxtmi.com/article/detailed?id=13291 Condonation of delay requires a demonstrable sufficient cause arising before expiry of limitation; negligence, inaction or lack of bona fides do not justify extension. Courts must assess bona fides and the length and chronology of delay, considering merits only when explanations and opposition are balanced. Events after limitation cannot constitute sufficient cause. When public authorities delay, accountability of officials and public-interest consequences inform the discretionary exercise, and disciplinary measures may be appropriate where official lapses cause loss to public assets. en-us Sat, 04 Jan 2025 13:50:44 +0530 Sat, 04 Jan 2025 13:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13291 Condonation of delay requires a demonstrable sufficient cause arising before expiry of limitation; negligence, inaction or lack of bona fides do not justify extension. Courts must assess bona fides and the length and chronology of delay, considering merits only when explanations and opposition are balanced. Events after limitation cannot constitute sufficient cause. When public authorities delay, accountability of officials and public-interest consequences inform the discretionary exercise, and disciplinary measures may be appropriate where official lapses cause loss to public assets. Articles Other Topics Sat, 04 Jan 2025 13:50:44 +0530 https://www.taxtmi.com/article/detailed?id=13291