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2020 (10) TMI 625 - HC - Income TaxExemption u/s 10 (23C) (vi) - application has been filed for exemption for the assessment year 2018-2019 and Form 56D specifically mentions that it was made for the assessment year 2018-2019. The petitioner also filed a letter, dated 13.02.2020, requesting the 2nd respondent to consider the application filed by him on 26.03.2019 in Form 56D for the assessment year 2019-2020 and in the absence of any specific provision under the Act, with reference to the same, the 2nd respondent has rightly rejected the request of the petitioner - HELD THAT:- Mere wrong quotation of law or non-mentioning of the relevant provision of law or a typographical mistake does not disentitle a person/individual/ an institution from any relief, if otherwise he or she/individual/institution is entitled to. 2nd respondent cannot desist from exercising his power by mis-reading on the face of it without going into the merits of the application of the petitioner and the documents furnished along with it in spite of giving personal hearing opportunity for the petitioner’s representative to represent his case, it is nothing but 1 Sixteenth proviso omi.by the Act No.12 of 2020, w.e.f 01.06.2020 non-application of mind and refusal to exercise his discretion, though obligated under law to pass an appropriate order on merits. Instead of suggesting to file a fresh application, the 2nd respondent ought to have considered the above said application of the petitioner, dated 26.03.2019 on merits by treating it for the financial year 2018-2019 and the assessment year 2019-2020 only instead of rejecting it as barred by time. Impugned proceedings of the 2nd respondent, dated 23.03.2020 cannot be sustained on any ground and as such, it is set aside. The application of the petitioner, dated 26.03.2019 and Form 56D submitted by the petitioner shall be treated for the financial year 2018-2019 in the assessment year 2019-2020 and the exemption sought for by the petitioner shall be considered afresh on merits.
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