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2020 (9) TMI 926 - HC - Income TaxExemption under Section 10(23C) (vi) and (via) - appropriate authority for the purposes of grant of exemption u/s 10(23C)(vi) & (via) - HELD THAT:- Similar application(s) filed by the petitioner for the subsequent periods were dealt with by the competent authority. With respect to the year in question, it is the case of the Revenue that the application filed, if any, was not before the competent authority, and as such, none other than the authorized authority was under any obligation to deal with the same. We are in agreement. Even though the petitioner diligently pursued similar application for the period subsequent to the one in question, but did not take any steps for pursuing the application purportedly filed on 31 st of October, 2002/ refiled on 4th of February, 2003. For more than eight years petitioner allowed the matter to be slept over. Revenue does not admit filing of the application (Annexures P-1 and P-2), but only avers that neither any application was filed nor was it pending with the competent authority. In view of disputed question of fact, applying the ratio laid down in Commissioner of Income Tax & Anr. v. Karnataka Planters Coffee Curing Work Private Limited [2016 (11) TMI 893 - SUPREME COURT] we refrain from passing any order which the petitioner so desires - Petition dismissed.
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