good reasons for condonation of delaygood reasons for condonation of delay

of the parties but to curb the dilatory tactics adopted by them. Copyright 2023 Enterslice Inc, USA. Get Latest News, Breaking News about Condonation of Delay. Even the late return must be filed by the end of the assessment year in consideration. Top 8 Supreme Court Judgments on limitation . The doctrine is applicable to Criminal Proceedings only. reasons for delay. Since sufficient, cause has not been defined thus, the courts are left to exercise a, discretion to come to the conclusion whether circumstances exist, establishing sufficient cause. On behalf of the Petitioners, it is submitted that the learned, Presiding Officer is in error in allowing the delay condonation application. It was the case of Respondent no.1 that Mr.Anil Ware, had threatened him of police power as also was beaten up with the help of some, persons and threatened of dire consequences. A perusal of the impugned order of the ld. The resignation was duly accepted by the management, and thereafter, after following due procedure the post of headmaster was filled up, on 14.8.1996. The meaning of the, word "sufficient" is "adequate" or "enough", inasmuch as. Condonation of delay is an exception to the general rule, which means that a court may accept a late application or appeal. Copyright 2006 - 2023 Law Business Research. For example, the income tax return for the fiscal year ending March 31, 2021, must be filed no later than March 31, 2022. The doctrine does not include suit and only covers appeals and applications. Condonation of delay Sample Clauses Raise Service Request User Manual | Income Tax Department owing to the delay. be admitted after the prescribed period if the appellant/applicant satisfies On the website, you will have to fill the form with all the information along with the reason of the delay and then submit it. Articles 226 and 227 of the Constitution to issue a writ of certiorari in considering, a challenge to the decision by a Tribunal is limited. High Court for condoning the delay. 20. The applications for condonation of delay stood rejected as the High Court did not find any sufficient cause to condone the delay. b. Condonation of delay is a matter of discretion of the Court and S. 5 does not prescribe any particular time limit for exercise of such discretion. It is submitted that the, grounds which are given are reasonable, bonafide and that no contrary material is, produced on record to show that the trauma and the sufferings as caused to the. Step 5. That on 3.4.2007 when Respondent no.1 went to attend, the duties, he was restrained by Mr.Anil Ware son of Tulshiram Ware, the, President of the Petitioner no.1, from doing so on the ground that he was, terminated from service. defines period of limitation as the time prescribed by the Schedule to institute any suit, appeal or application, and prescribed period as the period of limitation determined as per the provisions of the Act. The delay was condoned and the appeal dismissed. If the monetary limit of the claim made is more than Rs. Therefore, the word "sufficient" embraces no more than that, which provides a platitude, which when the act done suffices, to accomplish the purpose intended in the facts and, circumstances existing in a case, duly examined from the, view point of a reasonable standard of a cautious man. In fact, it is always just, fair and appropriate that matters should be heard on merits rather than Condonation Delay Letter Format to Principal Commissioner of Income-tax Today, I will talk about the case of Dr. In the facts of the said case, the Respondent, no.1 had approached the school tribunal after a period of 9 years and 11 months to, challenge the appointment of the appellant as a Headmaster of the school. He was frustrated as he, was not having any source of income. Section 119(2)(b) of the Income Tax Act, 1961. To the extent that it appears feasible, a condonation application shall be decided within six months after the end of the month in which it is received by the competent authorities. One year for suit relating to torts (3 years for compensation in certain cases). Letter of Apology for Delay in Payment - Sample Letters - DocFormats.com In dealing with this, category of cases, however, we must always bear in mind, that a finding of fact recorded by the Tribunal cannot be, challenged in proceedings for a writ of certiorari on the, ground that the relevant and material evidence adduced, before the Tribunal was insufficient or inadequate to sustain, the impugned finding. is relevant. In, this context, "sufficient cause" means that the party should, not have acted in a negligent manner or there was a want of, bona fide on its part in view of the facts and circumstances, of a case or it cannot be alleged that the party has "not acted, diligently" or "remained inactive". Condonation of Delay: Is it a matter of right? NCDRC explains It, was the case of the Respondent no.1 that he has no alternative but to leave the city, of Mumbai and return to his native place at Ahmednagar. The remaining Respondents also resisted the Application on similar grounds. It is his case, that after coming out of this traumatic situation, he contacted an Advocate in, January,2011 and filed an appeal in the month of January,2011, alongwith the. This rule was recommended by the Privy Council. Court that had a delay of 650 days in its filing. For example, Mr. Shyam wishes to seek a refund of Rs. The Respondent further relied on the affidavit filed in the present proceeding which stated that the Applicant intended to create a third party interest in the suit property and the same would frustrate the suit before the Trial Court. Shreya Patel has completed B.A.LL.B (Hons) from The Maharaja Sayajirao University, Baroda. Law Courses Login . The MLC assured, him to take up the issue with the Petitioners and seek his reinstatement in the. may be necessary to answer the purpose intended. The court observed that considering the prevalent economy condition of the parties as well as even of the Country, the financial crisis can be considered to be one of the grounds for condonation of delay. delay. The medical papers were placed on record before, the Tribunal. Exceptions to Condonation of Delay Section 5. Therefore, a certain latitude is permissible in such a case. Further more the appellant was working since then and this, applied before the appropriate authority for appropriate remedy save and except, he filed a representation and hence, taking into consideration these facts the, School Tribunal has refused to condone the delay and dismissed the appeal. The Respondents grandfather passed away in the year 2005. delay must be acceptable for condoning the same. e. Once a court accepts the explanation or the cause of The expression sufficient cause as appearing in Section, 5 of the Limitation Act, 1963 has to be given a liberal, construction so as to advance substantial justice. respective counsels. The delay can be caused due to many unavoidable reasons or due to mistake. , it was held that sufficient cause is to be interpreted liberally so as to pursue substantial justice. of dismissal, removal, or otherwise termination of service or reduction in service. It was his case that after the crops were out, he decided to approach some, Advocate to take legal advice. McGaughy v. there can be some lapse on the part of the litigant concerned. Federal Rules of Civil Procedure Rule 6 (b) (1) provides that a court "may, for good cause, extend the time . If the monetary limit of the claim made is not more than Rs. An, application for condonation of delay was filed before the school tribunal which, was dismissed by the school tribunal. The plaintiffs, while admitting the execution of sale deed Ex.A-2, refute the release deed. All these, reasons cannot by any stretch of imagination can be said to be malafide or a gross, negligence on the part of the Respondent no.1 in approaching the School Tribunal, so as to prevent the Respondent no.1 from asserting his legal rights against the, A perusal of the impugned judgment clearly shows that the Tribunal, has appropriately taken into consideration the facts as placed on record by the, parties in recording a finding of fact that the delay condonation application as, It is a settled principle of law that the jurisdiction of this Court under. The school tribunal had recorded a finding, that Respondent no.1 had in fact voluntarily resigned from the post of In-charge, Headmaster in 9.8.1995. According to it, any appeal or application may be admitted after the prescribed period if the applicant/appellant is able to satisfy the Court that they had sufficient cause for not instituting the appeal/application in the prescribed period. However, if any difference exists it can only be that, the requirement of good cause is complied with on a lesser, degree of proof that that of sufficient cause., The principles of law laid down by the Supreme Court in the case of, Collector, Land Acquisition, Anantnag and Anr. a. S. 5 provides discretion to the court to condone delay in Katiji prescribed certain principles which need to be followed while administering the doctrine of condonation of delay: The following are the instances where condonation can be granted: By the means of this judgment, the need for a rule of limitation was justified. t. On the other hand, condonation of delay is the safeguard to the law of limitation and bars certain cases in which the delay in filing the suit is justifiable, i.e. The accused had no underhand to do so. That the delay in filing the _____ is neither intentional nor will full but due to the . even untrammelled by the conclusion of the lower court., g. Rules of limitation are not meant to destroy the The Committee also observed that mistaken advice given by a legal advisor in a particular case can be held to be sufficient cause. We have already seen the general rule, which is to approach the court within the prescribed period of limitation. 305 of 2016. of the Act which elaborates upon Extension of prescribed period in certain cases. points need to be considered while considering an application for condonation It is submitted that the explanation urged by the, Respondent no.1 did not show any malafides or any deliberate attempt on his part, to delay the legal proceedings to approach the tribunal. The Act extinguishes the remedy to the party and not the right to file delayed documents in Court. There is no specific time limit for condonation of delay, but it is advisable to apply at the earliest time possible. cultivation which was the only source of livelihood for himself and his parents. The principal reliance on behalf of the Petitioners is on the. Length of the delay is immaterial, and the cause of the delay Keep a step ahead of your key competitors and benchmark against them. In support of his submissions, the learned Counsel for the, Petitioners have relied upon the following decisions:-, 63, (Bipin H.Doshi Vs. Jawaharlal Prajapati & Ors. d. It varies from case-to-case and the Court has discretionary jurisdiction to determine whether a case is suitable for condonation or not. 2 lakh that he missed out on due to his failure to file a return on account of health problems in FY 2017-18 (AY 2018-19) and has decided to file an application with the Principal Commissioner of Income Tax for permission to file his income tax return for the relevant assessment year. Thus, the application was bound to be dismissed. In genuine circumstances of delay, the assessee has a remedy under section 119(2)(b) of the Income Tax Act, 1961. non-service of notice due to change of address. Any appeal or any application, other than an . SC explains rules for condonation of delay - Tax Guru Respondent no.1 because of ill health was false. It was observed by the Tribunal that Respondent no.1 who had, alleged supersession was himself a party to a meeting of the managing committee, which approved the appointment of the appellant whose appointed was challenged, by Respondent no.1. The judicial committee, in this case, pointed out that if a party in a particular manner due to wrong advice given by their legal advisor, they cannot be held liable for negligence and can still be permitted to plead under Section 5 of the Limitation Act. PDF THE LABOUR COURT OF SOUTH AFRICA, JOHANNESBURG JUDGMENT Not Reportable In this. Thus, the application is required to be dismissed. By the impugned, order, the Tribunal has allowed the application preferred by Respondent No.1 for, condonation of delay of three years and eight months in filing an appeal under, Section 9(1) of the Maharashtra Employees of Private Schools (conditions of. You should file the suit at the right time, during the limitation period. What are provisions regarding production of documents in CPC? ); Bom.C.R. As his father was bed-ridden and helpless and as there was, nobody to look after the farming work, he was required to look after the. Respectfully Sheweth : 1. The doctrine covers all appeals and applications. The Applicant thus preferred the present application for condonation of delay in filing the Appeal against the impugned order. 3. You have entered an incorrect email address! Filing of Application for Revocation of Cancellation of Registration in The reliance of the Petitioners on this decision of, In adverting to the settled principle of law as laid down by the, Supreme Court in the decisions of S.Ganeshraju (Dead) through Lrs and, another vs Narasamma (Dead) through Lrs and ors. (supra), Londhe. . Vakilsearch also provides knowledge regarding the Condonation of Delay. What is the Condonation of Delay Under the Limitation Act 1963? Unless the, respondents are able to show malafides in not approaching the. The procedure by which the courts excuse the late submission of an appeal or application is known as condonation of delay. Condonation of Delay under Section 5 of Limitation Act - Legodesk [5] As a part of this argument, the defendant suggests that there was a lack of good faith because there was a condonation in that the parties resided in the same house.At the outset, we state that if the complaint survives a motion to dismiss, condonation is then an affirmative defense to be pleaded and proven by the defendant. rights of parties. Basic principles for condonation of delay A writ of, certiorari can be issued for correcting errors of jurisdiction, committed by inferior courts or tribunals, these are the cases, where orders are passed by inferior courts or tribunals, without jurisdiction, or is in excess of it, or as a result of, issued wherein exercise of jurisdiction conferred on it, the, Court or Tribunal acts illegally or improperly, as for, instance, it decides a question without giving an opportunity, to be heard to the party affected by the order, or where the, procedure adopted in dealing with the dispute is opposed to, principles of natural justice. The unexpected delay is due to the government cut on our budget. This is an exhaustive article that aims to explain the Doctrine of Condonation of Delay and its principles. The Supreme Court has observed as under:-, The legislature has conferred the power to condone, delay by enacting section 5 of the Indian Limitation Act of, 1963 in order to enable the Courts to do substantial justice to, parties by disposing of matters on 'merits'. Application for Condonation of Delay in Filing of Appeal - Tax Guru status of the judicial proceedings to the litigants is usually given by the This rule was recommended by the Privy Council. f. When the court of first instance refuses to condone delay, PDF 21st - TanzLII G. Ramagowda v. Special Land Acquisition Officer. The Committee also observed that mistaken advice given by a legal advisor in a particular case can be held to be sufficient cause. c. The length of the delay is immaterial, and the cause of the But the law provides remedy for the delay also. The doctrine must be. 3 years time-period for a suit relating to accounts, contracts, suits relating to movable property, recovery of a lawsuit under a contract, etc. The petitioner had filed an appeal for condonation of delay, however the file got mixed up in the Registry of High Court. There are cases where the Court didnt allow condoning the delay of one day, and there are cases where the Court excuses delay of several years. Respondent no.1 was appointed as, an Assistant Teacher in the Petitioner no.2 school. What is Condonation Of Delay: Meaning, Legalities & Application Process 6. It was held that though a certain amount of latitude is admissible in cases involving government since the government official carrying out does not have an incentive to do so. What is "sufficient cause" for condonation of delay? Rule of limitation hasnt been incorporated to destroy the right of parties, but to ensure that the parties dont resort to dilatory tactics and seek their remedy promptly. Section 9(2) of the Maharashtra Employees of Private Schools, (conditions of service) Regulation Act,1977 prescribes that an employee shall file, an appeal within a period of 30 days from the date of the receipt by him an order. As laid down in this case, Section 5 of the Limitation Act gives Court discretion, which has to be exercised in a way in which judicial power and discretion ought to be exercised upon well-understood principles. See you there. Step 6: On the Provide reason for delay page, select the reason of your delay and click Submit. the court is always deliberate and in every case of delay, Format of Condonation of Delay - Legal Forms - Legal Documents Condonation of Delay in Filing ITR - Tax2win reasons for that delay. If the The appeal was allowed and the delay was condoned. The Law of Limitation and Condonation of Delay are two effective tools for effective litigation and quick disposal of cases. any appeal or application is made before a court, such application or appeal may The Bench of three Judges held that unless want of bona fides of such inaction or negligence as would deprive a party of the protection of. Interest republicae ut sit finis lithium: It is for the public good that litigation comes to an end after a long hierarchy of appeals. To communicate to the appellant that he may not have to be ready as the condonation of delay is a condition precedent to hearing their appeal. f. When the court of first instance refuses to condone delay, Kunwar Rajendra Singh v. Rai Rajeshwar Bali and others. The Respondent no.1, stated that he was financially weak and got his father discharged from the hospital, but he was advised by the Doctor to visit the hospital on regular basis for, necessary check ups. The adequacy or sufficiency of, evidence led on a point and the inference of fact to be drawn, from the said finding are within the exclusive jurisdiction of, the Tribunal, and the said points cannot be agitated before a, writ Court. The Petitioners' case is that, the entire story as pleaded in the delay condonation application is false and, concocted and that no sufficient cause was shown by Respondent no.1 after. applied in a rational common sense in pragmatic manner. LawSikho has created a telegram group for exchanging legal knowledge, referrals and various opportunities. within the stipulated time period. The expiry of such time period leads to extinguishing the remedy of the aggrieved party. reason for this delay. There will be no interest paid on refund claims. resorting to delay in fact he runs a serious risk. may be imposed while allowing an application for condonation of delay. found to be satisfactory. There is no presumption that delay in approaching the, court is always deliberate. Section 119(2)(b): All About Condonation of Delay Court and S. 5 does not prescribe any particular time limit for exercise of The words sufficient cause need to receive a liberal construction. Speaking for the Court Gajendragadkar, J. observed as under:-, The question about the limits of the jurisdiction, of High Courts in issuing a writ of certiorari under Art. 14. A Multi-authored Blog from India on Trade law, Economics, Constitution, Jurisprudence and much more. Secondly, the Court noted that the information relating to the Condonation of Delay: Definition, General Principles and Procedure - NAVI And lastly, according to the Court, appropriate conditions However, the same did not fetch any result, and at last overcoming his financial difficulties he approached the Advocate and, presented the appeal alongwith the delay condonation application. liberal construction where no inaction or negligence or mala fide is imputable . delay condonation application was correct. Sample 1. 50 lacs, the income tax authority that is empowered to deal with it is Principal Chief Commissioners of Income Tax/ Chief Commissioners of Income Tax. There is, however, no doubt, that the jurisdiction to issue a writ of certiorari is a, supervisory jurisdiction and the Court exercising it is not, necessarily means that findings of fact reached by the, inferior Court or Tribunal as result of the appreciation of, evidence cannot be reopened or questioned in writ, proceedings. In order to seek condonation of delay, one must show the "sufficient cause" of delay. such delay may not be condoned if the explanation or the cause of delay is not The Supreme Court, in the case of State of M.P v. Pradeep Kumar, observed two objects of this rule: The two fundamental principles on which the Limitation Act primarily rests are as follows: The Supreme Court, in the case of Collector Land Acquisition v. Mst. Thus, I hope that the nature and the scope of S. 5 of To do so they will be required to fill additional fields such as Reason for Condonation for delay and can also add supporting documents. Prakash Bhagwan Vs. Dattatraya Eknath Mane & Ors.(supra) and Collector, Land Acquisition, Anantnag and Anr. litigating parties by their counsels, then the parties cannot be faulted with. At paragraph 3.4 of affidavit applicant started sociological reasons being cause of delay. hence, the test of bonafides of the applicant is required to be applied. Vs. Mst.Katiji and Ors. (supra), and on, examining the facts of the present case, it is clear that there are no malafides on, the part of Respondent no.1 in approaching the School Tribunal. As the, ad interim relief was operating for quite some time, the same is continued for a, Maharashtra Employees of Private School (Condition of Services) Act. In the event that a refund claim has arisen as a result of a Court order, the period for which such cases were pending before any Court of Law shall be excluded when evaluating the said period of six years, subject to a condition that such condonation application is submitted within six months of the end of the month in which the Court order was declared or the end of the fiscal year, whichever is later. the court is always deliberate., e. It is the duty of the legal counsels to inform their The term condonation of delay in filing the income tax return refers to a unique option provided by the Income Tax Department that enables taxpayers to ask for forgiveness for finishing their income tax returns after the deadline. The term condonation of delay refers to a legal provision that enables individuals or companies to ask for leniency after missing particular deadlines or time restrictions set out by the law. The Law of Limitation ensures that the case is filed within the prescribed period so as to avoid unnecessary delays and is the epitome of the maxim, Vigilantibus non dormentibus jura subvenitent. proceedings is not served upon a litigant due to change of address, a lenient . It is observed that not only on account of these reasons but also on, account of financial difficulties, the Respondent no.1 tried to resolve the issue by. The Company may condone delay in claim intimation / document submission on merit, where it is proved that delay in reporting of claim or submission of claim documents, is due to reasons beyond the control of the insured. The Court has a wide discretion in determining what constitutes as sufficient cause, depending upon the facts and circumstances of each case. decided on merits after hearing the parties. No Sharing. d. Even if a delay is of a very short duration, then also The Court has the discretion to condone the delay and admit the appeal. The pivotal point of consideration would be whether the parties concerned has taken dilatory tactics in proceeding with the matter for initiated any proceedings or whether there is a malafide on his part or not. Every day's delay must be explained does not mean, that a pedantic approach should be made. A litigant does not stand to benefit by. The words sufficient cause in S. 5 may receive a Briefly speaking, an Appeal was preferred before a High Unless, there are malafides in not approaching the Court during the period of. Limitation Act is clear by now. The Court held that the law of limitation is thus founded on public policy. Unless a party contesting the condonation of delay application is able to, show malafides on the part of the party approaching the Court in seeking, condonation of delay, it is held that as a normal rule, the delay should be, condoned. Hence, the matter traversed to the Supreme Court The Central Board of Taxes (CBDT) has the authority to issue directions to lower-level authorities under Section 119. We are aware of the fact that refusal to condone delay, would result in foreclosing the suitor from putting forth his, cause. For example, if Mr. Shyam files a relief application on June 21, 2019, the relevant authorities must accept, close, or reject the application by December 31, 2019. Through its circular no 09/2015, under section 119(2)(b) of the Income Tax Act, the CBDT had issued orders to its subordinate authorities to excuse delays in filing of refund claims and claims of carrying forward of losses. Unending lifespan wouldve led to unending uncertainty. 'broncophneumonia' and was required to be hospitalised. Condonation of delay is an equitable remedy provided by law. 10 lacs, the income tax authority that is empowered to deal with it is the Principal Commissioners of Income Tax/ Commissioners of Income Tax.