https://www.taxtmi.com/caselaws?id=466420 Condonation of a 1,637day delay in filing an appeal was allowed where the secretary swore to serious ill health, the illness affidavit was not disputed by the Revenue, and there was no allegation of mala fide conduct by the society. The HC applied equitable discretion, treating the secretary's incapacitation as sufficient cause for the delay, observed that the society did not gain any unfair advantage by the belated filing, and therefore exercised its discretion to condone the delay and permit the appeal to proceed. en-us Thu, 07 Jan 2021 00:00:00 +0530 Fri, 06 Feb 2026 16:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466420 Condonation of a 1,637day delay in filing an appeal was allowed where the secretary swore to serious ill health, the illness affidavit was not disputed by the Revenue, and there was no allegation of mala fide conduct by the society. The HC applied equitable discretion, treating the secretary's incapacitation as sufficient cause for the delay, observed that the society did not gain any unfair advantage by the belated filing, and therefore exercised its discretion to condone the delay and permit the appeal to proceed. Case-Laws Income Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466420