306-IA 2300-26.DOC Prajakta Vartak IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2300 OF 2026 IN INCOME TAX APPEAL (L.) NO. 12680 OF 2024 Principal Commissioner of Income Tax Central 3 ...Applicant Versus ICICI Prudential Life Insurance Co. Ltd. ...Respondent _________ Ms. Ankita Singh i/b. Ms. Swapna Gokhale for Applicant/Appellant. __________ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 21 AUGUST 2026 P.C. 1. Affidavit of service is already filed. Despite notice, respondent is not represented. 2. We have heard learned counsel for the applicant on this interim application which is filed praying for condonation of delay in filing the aforesaid appeal under Section 260A of the Income Tax Act. The delay prayed to be condoned is of 20 days. 3. In the aforesaid circumstances, having perused the memo of the application and considering the period of delay not being gross, in our opinion, the reasons as set out certainly provide for an appropriate justification and a sufficient cause shown by the applicant in regard to the delay in filing the appeal. It is hence in the interest of justice that the delay is condoned. 4. The application is hence allowed in terms of prayer clause (a). Interim application stands disposed of in the above terms. No costs. 5. Let the office objections, if any, be removed within a period of 8 weeks from today. (DR. NEELA GOKHALE, J.) (G. S. KULKARNI, J.) 21 August 2026 PRAJAKTA SAGAR VARTAK Digitally signed by PRAJAKTA SAGAR VARTAK Date: 2026.08.24 12:59:16 +0530