https://www.taxtmi.com/caselaws?id=799282 Condonation of delay requires a bona fide sufficient cause explaining the entire period of delay, although the approach should advance substantial justice. Difficulties in obtaining committee approval did not establish sufficient cause for the prolonged delay. Where no application for condonation of delay in filing a return had been made or decided under the applicable statutory mechanism, the impediment created by the belated return remained unresolved. Effective adjudication was therefore considered academic and infructuous, and the delay was not condoned. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799282 Condonation of delay requires a bona fide sufficient cause explaining the entire period of delay, although the approach should advance substantial justice. Difficulties in obtaining committee approval did not establish sufficient cause for the prolonged delay. Where no application for condonation of delay in filing a return had been made or decided under the applicable statutory mechanism, the impediment created by the belated return remained unresolved. Effective adjudication was therefore considered academic and infructuous, and the delay was not condoned. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799282