https://www.taxtmi.com/caselaws?id=797320 Sufficient cause under the Limitation Act may justify condonation of administrative delay where the explanation demonstrates bona fide scrutiny, internal opinions and approvals, document collection, settlement of the appeal memorandum, and filing approval. A justice-oriented, pragmatic approach focuses on the adequacy of the explanation rather than the duration of delay. In the absence of mala fides or factual inaccuracy, handwritten dates in a condonation application do not alone establish a mechanical or stereotyped explanation. The delay in filing the Revenue's appeal was therefore treated as sufficiently and bona fide explained and condoned. en-us Fri, 14 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797320 Sufficient cause under the Limitation Act may justify condonation of administrative delay where the explanation demonstrates bona fide scrutiny, internal opinions and approvals, document collection, settlement of the appeal memorandum, and filing approval. A justice-oriented, pragmatic approach focuses on the adequacy of the explanation rather than the duration of delay. In the absence of mala fides or factual inaccuracy, handwritten dates in a condonation application do not alone establish a mechanical or stereotyped explanation. The delay in filing the Revenue's appeal was therefore treated as sufficiently and bona fide explained and condoned. Case-Laws Income Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797320