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2018 (7) TMI 2196 - HC - Income TaxGrant of exemption u/s 10(23C)(vi) - delay in filing application - HELD THAT:- It was not disputed at the time of hearing that any delay in filing of application is fatal as opined by Hon'ble the Supreme Court in M/s Queen's Educational Society Versus Commissioner of Income Tax [2015 (3) TMI 619 - SUPREME COURT] whereby, Division Bench judgment of this Court in Sant Baba Sunder Singh Canadian Charitable Turst, Barnala Versus Central Board of Direct Taxes and others2010 (1) TMI 1286 - PUNJAB AND HARYANA HIGH COURT]was upheld. Keeping in view the aforesaid enunciation of law and applying the same in the facts of the present case, we find that the application filed by the petitioner was beyond the permissible time and any delay in filing thereof cannot be condoned.
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