Introduction To Condonation of Delay
The term ‘condonation of delay’ is characterized under Section 5 of the Limitation Act in the event of offers. Condonation of delay is the extension of the prescribed period in specific cases. Section 5 in The Limitation Act, 1963 states “Extension of prescribed period in certain cases. —Any appeal or any application, other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908 (5 of 1908), may be admitted after the prescribed period, if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. ”
Grounds for Condonation of Delay
Courts require to be persuaded with an adequate reason so as to get the Condonation of delay. A few grounds behind considering (or not considering) for the condonation include:
- Ailment: Including the nature and severity of disease and facts encompassing the failure to act.
- Detainment: Mere detainment is certifiably not an adequate reason. Different reasons ought to satisfy the court
- Other inadequate grounds: Poverty, Parda Nasihn Lady, Minors, Ignorance of the law, negligence (Vigilantibus non-dormant bus Jura subvenient) and so forth.
- Other adequate grounds: Mistake of court, mislead by rulings, the mistake of counsel, the mistake of law, delay in getting copies and so forth.
Application for Condonation of Delay.
Before the Honourable District Court at _______________(enter station)
AS No.(enter appeal suit number and year)
Appellant:(enter name)
Respondent:(enter name)
AFFIDAVIT
- I am the appellant in the above appeal and the petitioner in the IA.
- The above appeal is given against the judgment and decree of ______court in OS No._____(give case number) against the appellant stating to _______(briefly state the order). I know the facts of the case.
- The appeal ought to have been filed on _______(date). But as I(appellant) was________(enter the sufficient reason) the appeal could not be filed within the said period. Hence a delay of _____days is caused in filing the appeal. The said delay is not due to my wilful default.
- I have filed a separate petition along with this for condoning the delay of __days in filing the appeal which has to be allowed. Hence it is prayed that this honorable court may be pleased to condone the delay of ___days in filing the appeal by allowing the IA filed herewith for the same unless I will be put to irreparable injuries and loss. All that is stated above are true and correct to the best of my belief.
Dated this the ______(date)
Sd/-Deponent
Mob No:
Email:
Condonation of delay under section 119 (2) (b) of Income Tax Act
“The Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorize any income-tax authority, not being a Commissioner (Appeals) to admit an application or claim for an exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.”
Central Board of Direct Taxes (CBDT) has given the powers to income tax authorities to acknowledge the income tax return for a financial year even after the expiry of the due date.
Condonation of Delay Scheme 2018 appeared on 29th December 2018 to give one last chance to the executives of the defaulting organizations who because of the reason of non-filing of financial statements and annual returns were held liable and disqualified. The default with the registrar of the organizations proceeds for a long time.
This scheme refers to the companies registered under the Companies Act,2013.
Important points in respect to Condonation of Delay Scheme 2018
The applicability of the scheme is to organizations which are in default (other than those organizations whose names had been struck off from the registrar of the organizations under Section 248(5) of the Companies Act 2013. In the event that you are the organization whose name is as yet not struck down from the registrar of the organizations at that point:
- The DIN numbers of the executives who were disabled beforehand will be temporarily enabled with the goal that executives could file the documents.
- The organization in default must pay out statutory charges endorsed according to Section 403 of the Companies Act 2013 read with Companies (Registration offices and fees) Rules, 2014 for filling this overdue documents.
- Application expenses for recording the E-form CODS will be Rs. 30,000/ – (nominal for the defaulting directors)
- Those executives whose name isn’t found by the MCA21 registry records yet are associated with the default, they will not have the capacity to reactivate their DIN numbers and would not have the capacity to choose as executives of any organization.
- In the event that the defaulting organizations whose name have been struck down under the provision of Section 248 and 252 of the Companies Act, 2013.
Read Also: Section 185 of the companies act, 2013
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