The expiry of the date of limitation shall not be allowed in any case pending before the Tribunal or Appellate Tribunal. But in the following case it will be as follows:-
(a) If the tribunal or the appellate tribunal finds that the deadline or date has passed due to circumstances beyond the control of the parties, it may grant a one-time extension of the deadline for a maximum of seven days.
(b) 62 No. As much as written in the will be according to the same.