A division bench of Apex Court held as follows with respect to granting exemption from limitation under Limitation Act 1963,
From Para 7,
7. Having heard the learned counsel, we are of the opinion that in the instant case a sufficient cause had been made out for condonation of delay in filing the appeal and therefore, the High Court erred in declining to condone the same. It is true that even upon showing a sufficient cause, a party is not entitled to the condonation of delay as a matter of right, yet it is trite that in construing sufficient cause, the Courts generally follow a liberal approach particularly when no negligence, inaction or mala fides can be imputed to the party.
From Para 11,
Indian Oil Corporation Ltd and Ors Vs Subrata Borah Chowlek and Anr on 12 Nov 2010
11.It is manifest that though Section 5 of the Limitation Act, 1963 envisages the explanation of delay to the satisfaction of the Court, and makes no distinction between the State and the citizen, nonetheless adoption of a strict standard of proof in case of the Government, which is dependant on the actions of its officials, who often do not have any personal interest in its transactions, may lead to grave miscarriage of justice and therefore, certain amount of latitude is permissible in such cases.
Citations : [2010 SCC 14 419], [2011 AIR SC 0 269], [2011 LW 1 385], [2011 KCCR SC SN 1 44], [2011 MLJ 1 1010], [2011 LLN 2 43], [2011 CUTLT SUPPL 826], [2010 AIOL 787], [2010 ELT SC 262 3], [2010 SCALE 12 209], [2011 SCC L&S 2 581], [2012 SCC CIV 1 640], [2011 AIC 97 34], [2011 ALR 84 462], [2011 AIR SC SUPP 446], [2011 FLR 130 324], [2011 AIR SCW 269], [2011 JT SC 1 535], [2011 CAL LT 2 91]
Other Sources :