https://www.taxtmi.com/highlights?id=103505 Condonation of delay requires sufficient cause founded on bona fide diligence and circumstances beyond the litigant's control. Voluntarily offering a receipt to tax, accepting the intimation, and remaining inactive for more than a decade did not meet that standard; awaiting litigation concerning another entity's registration, mistaken belief about registration, later legal developments, difficulty locating records, and professional consultation were insufficient. The inordinate delay in filing the first appeal was therefore not condoned, and the appeal was dismissed without considering the claimed exemption. The taxability of the one-time benefit remained open. en-us Tue, 08 Sep 2026 08:42:19 +0530 Tue, 08 Sep 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103505 Condonation of delay requires sufficient cause founded on bona fide diligence and circumstances beyond the litigant's control. Voluntarily offering a receipt to tax, accepting the intimation, and remaining inactive for more than a decade did not meet that standard; awaiting litigation concerning another entity's registration, mistaken belief about registration, later legal developments, difficulty locating records, and professional consultation were insufficient. The inordinate delay in filing the first appeal was therefore not condoned, and the appeal was dismissed without considering the claimed exemption. The taxability of the one-time benefit remained open. Highlights Income Tax Tue, 08 Sep 2026 08:42:19 +0530 https://www.taxtmi.com/highlights?id=103505