NumberIQHQ
GlossaryCMPWhat is Condonation of Delay?
cmp

What is Condonation of Delay?

Condonation of delay is the appellate authority's power to admit an appeal filed after the limitation period, where it is satisfied there was sufficient cause for the delay.

Bare Law Reference: Sections 249(3), 253(5); CGST Sections 107(4), 112(6)

Detailed Explanation

How it works

Under the Income-tax Act, Sections 249(3) and 253(5) allow delay to be condoned on sufficient cause with no outer ceiling. The CGST Act is far stricter: Section 107(4) permits only a further one month, and Section 112(6) a further three months, after which the appeal cannot be admitted at all. The explanation offered must cover the whole period of delay and be supported by material.

⚖️
Income-tax Act 2025 update: Section 112 of the 1961 Act is now renumbered under the Income-tax Act 2025 under the new Income-tax Act 2025, effective 1 April 2026. Rates and thresholds discussed below remain applicable unless stated.

Frequently asked questions

Is there a limit on condonable delay in income tax?

No statutory outer limit exists, but the cause must be genuine and must explain the entire period of delay.

Can a GST appeal filed very late be condoned?

No. Beyond the further one month under Section 107(4), the authority has no power to condone at all.

Key Takeaways

  • Income-tax delay is condonable on sufficient cause with no outer limit.
  • GST condonation is strictly bounded — one further month, or three before the Tribunal.
  • The explanation must cover the entire period of delay, not merely part of it.
← Back to all terms