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2014 (2) TMI 182 - HC - Income TaxRejection of application for approval u/s 10(23C)(vi) of the Act – Registration of Educational Institution – Held that:- The application filed on behalf of the petitioner was not for the awarding exemption for the year 2011-12 but for the assessment year 2012-13 - even though the application for exemption for the financial year 2012-13 was filed before September 30, 2013, even though technically it should have been filed after April 30, 2013, but it makes no difference inasmuch as the application reached before the competent authority within time – there was no substance in the submission made on behalf of the revenue that in any such situation, the revenue were well within rights to reject the application as pre-mature – thus, the revenue is directed to consider the application filed for seeking exemption for the financial year 2012-13 – Decided in favour of Assessee.
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