SC Pulls Up Department for Procedural Delay: Condonation Allowed as Special Case

CIT (Exemptions) Vs Hyderabad Cricket Association (Supreme Court of India) In a significant order dated 21 November 2025, the Supreme Court examined the 524-day delay in filing a Special Leave Petition (SLP) by the Commissioner of Income Tax (Exemptions) against the Hyderabad Cricket Association. The Court expressed clear dissatisfaction with the Department’s explanation, noting that instead of acting promptly upon receiving the High Court’s judgment, the authorities initiated a lengthy and avoidable internal process. This included calling for scrutiny reports twice, seeking explanations f...