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2010 (11) TMI 824 - HC - Income TaxDelay in filing the application u/s 10(23C)(vi) - Held that:- Period of limitation for entertaining applications under section 10(23C)(vi) for grant of exemption on or after the 1st day of June, 2006. The Legislature has, however, not made any provision for condonation of the delay in presenting such an application. The Chief Commissioner of Income-tax, being a creature of the statute, cannot travel beyond the statutory provisions, and could not, therefore, have condoned the delay in presenting the application under section 10(23C)(vi) beyond the period of limitation, fourteenth proviso does not empower the Chief Commissioner of Income-tax to condone the delay in filing the application, the order passed by him, rejecting the petitioner's application for the assessment year 2008-09 on the ground that it was belated, cannot be faulted Some of their objects were non-educational, and they were not registered under A. P. Act 30 of 1987 - Held that:- The order of the first respondent, in rejecting the petitioner's application for the assessment year 2009-10 on the ground that their objects were non educational, cannot be faulted. Even if the petitioner's contention that registration under A. P. Act 30 of 1987 is not a condition precedent, in view of the judgment of this court in New Noble Educational Society v. Chief CIT [2010 (11) TMI 761 - Andhra Pradesh High Court] & is to be accepted, since the object of "eradicating unemployment" can neither be said to be integrally connected with or as being ancillary to, the object of providing education, the order of the first respondent in rejecting the petitioner's application for exemption under section 10(23C)(vi) for the assessment year 2009-10 cannot be faulted. Against assessee.
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