Section 528 Income Tax Act 2025: Can Delayed Approval Be Condoned?
Section 528 authorises the Central Government or the Board to excuse a delay in obtaining an approval required by the Income-tax Act, 2025, if sufficient cause is shown. The power is discretionary, not an automatic extension of time.
What does Section 528 provide?
Section 528, titled Power of Central Government or Board to condone delays in obtaining approval, provides that where an approval of the Central Government or the Board must be obtained before a specified date under the Act, the relevant authority may condone delay in obtaining that approval for sufficient cause.
Thus, the section identifies the approving authorities, the kind of deadline to which the relief applies and the condition for exercising the power. It does not prescribe a fixed number of days for condonation or grant approval merely because an application has been submitted.
Who can condone a delayed approval?
The authority competent to condone delay is the Central Government or the Board, depending on which of them is required to grant the underlying approval. The provision does not generally confer this power on every assessing officer.
What amounts to sufficient cause?
Section 528 uses the expression sufficient cause but does not provide an exhaustive definition. The applicant should explain the actual circumstances leading to the delay and demonstrate them with records. Whether the explanation is adequate is for the competent authority to assess.
Examples of circumstances that may be relevant, depending on the facts, include a documented technical failure, an unexpected event preventing timely compliance, or a demonstrable administrative obstacle. These are possible explanations, not automatic grounds for relief.
How should a condonation request be prepared?
- Identify the exact statutory provision requiring approval and its deadline.
- Identify whether the Central Government or CBDT is the competent authority.
- Set out the relevant dates and the length of the delay.
- Explain the reasons for delay chronologically and attach supporting documents.
- Provide the underlying approval application and evidence of compliance with its substantive requirements.
- Request condonation expressly and follow any applicable prescribed procedure, notification or administrative direction.
Section 528 itself does not prescribe a universal application form, filing portal or time limit for making a condonation request. Any procedure under the particular approval provision should be checked independently.
Practical illustrations
Example 1: Documented portal interruption
An applicant is required to obtain Board approval by a statutory date but encounters a documented technical interruption. The applicant may seek condonation under Section 528 with evidence of the interruption and attempts to comply. The Board decides whether sufficient cause exists.
Example 2: Delay without an explanation
An applicant misses the approval deadline and offers no credible reason. Section 528 does not compel the authority to condone the delay. The applicant remains responsible for demonstrating sufficient cause.
Example 3: A late return of income
A taxpayer files an income-tax return after its due date. Section 528 is not a general power to condone all late returns: its language concerns delay in obtaining specified approvals from the Central Government or Board. The return-filing rules must be examined separately.
Corresponding provision under the 1961 Act
Section 528 broadly carries forward Section 293B of the Income-tax Act, 1961, which likewise empowered the Central Government or Board to condone delay in obtaining approval for sufficient cause. For matters arising under the earlier Act, the applicable transition and savings provisions must be considered.
Related Section 529: Section 529 separately addresses withdrawal of approvals, subject to recorded reasons and an opportunity of hearing. It should not be confused with condonation under Section 528.
Frequently asked questions
Is condonation of delay automatic?
No. The competent authority must be satisfied that sufficient cause exists. The statutory language confers discretion.
Does Section 528 apply to every missed income-tax deadline?
No. It specifically concerns delays in obtaining Central Government or Board approval required before a specified date under the Act.
Does condonation guarantee the approval itself?
No. Relief from the delay does not remove the substantive conditions for the approval.
Can an Assessing Officer exercise this power?
Section 528 names the Central Government and the Board. It does not independently grant the same power to every Assessing Officer.
Conclusion
Section 528 is a limited statutory relief mechanism for delayed approvals. A carefully documented explanation of the delay, addressed to the competent authority and supported by the applicable approval provision, is central to a request for condonation.
Last reviewed: 12 November 2026. This article is general legal information and should be read with the current Act, relevant rules and applicable notifications.