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2014 (11) TMI 18 - HC - Income TaxRejection of application of claim of exemption u/s 10(23C)(vii) – Delay in filing application beyond stipulated date of 30th September 2013 – Held that:- There is no basis or foundation in the submission that the delay in filing the application for an exemption u/s 10(23C)(vi) of the Act beyond the statutory date of 30 September 2013 should have been condoned – assessee has already filed an application u/s 10(23C)(vi), though for AY 2014-15 – thus, the order of the Principal Chief Commissioner does not suffer from any error – Decided against assessee.
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