2008 (9) TMI 195 - HC - Income Tax

Educational institution – It filed an application for exemption u/s 10(23C)(vi) with another application for condonation of delay in presenting the application under section 10(23C) (vi) - Chief Commissioner refused to entertain and admit the application made u/s 10(23C)(vi) on the ground that it was filed belatedly & statute does not vest any power with him to condone the delay – held that there is no provision in IT Act to condone delay in filing application u/s10(23C)(vi)