Late Application – What’s reasonable?

Review of condonation ruling – Commissioner has a sole discretion to decide on the condonation application – good cause inquiry is not only limited to the degree of lateness, explanation for the delay, prospects of success, and prejudice, – condonation ruling may be decided using the reasonableness test. Late applications have, till now, only had to deal with, inter alia, lateness, reasons for lateness, prospects of success and prejudice. This new judgement adds the layer of reasonableness.