TMI Blog2014 (11) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud,CJ And Hon'ble Pradeep Kumar Singh Baghel,JJ. For the Petitioner : Abhinav Mehrotra For the Respondent :- C.S.C. It ORDER The petitioner submitted an application under Section 10(23C)(vi) of the Income Tax Act, 19611 for Assessment Year 2013-14 on 19 March 2014. A notice to show cause was issued to the petitioner on 9 April 2014 to explain why its application should not be rejected on the ground that it was filed beyond the stipulated date of 30 September of the relevant assessment year from which the exemption was sought. Since the petitioner had filed the application beyond 30 September 2013, it sought a condonation of the delay in filing the application. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , institution, university, educational institution, hospital or other medical institution, an application for the purposes of the grant or continuance of an exemption shall be made on or before the 30th day of September of the relevant assessment year from which the exemption is sought. The Chief Commissioner, in whom the power is vested, is not a Court within the meaning of Section 5 of the Limitation Act, 1963. Even if the provisions of Section 29(2) of the Limitation Act, 1963 are considered in the context of fiscal legislation, the principle of law that must govern is as laid down in a judgment of three learned Judges of the Supreme Court in Commissioner of Customs and Central Excise v. Hongo India Private Limited2. In that context, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation Act, therefore, is to be judged not from the terms of the Limitation Act but by the provisions of the Central Excise Act relating to filing of reference application to the High Court. 36. The scheme of the Central Excise Act, 1944 supports the conclusion that the time-limit prescribed under Section 35-H(1) to make a reference to the High Court is absolute and unextendable by a court under Section 5 of the Limitation Act. It is well-settled law that it is the duty of the court to respect the legislative intent and by giving liberal interpretation, limitation cannot be extended by invoking the provisions of Section 5 of the Limitation Act. In view of the principle of law which has been laid down in the aforesaid decision, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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