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2022 (9) TMI 599 - AT - Income TaxGrant of approval u/s 10(23C)(vi) - delayed filing of application seeking approval - statutory provision to condone the delay in presenting the application under section 10(23C)(vi) - Commissioner of Income-Tax (Exemption) jurisdiction to condone the delay - as per AO assessee had failed to apply for the approval u/s 10(23C)(vi) within the stipulated time period, therefore, the application so filed before him was not maintainable - HELD THAT:- CIT (Exemption), Bhopal was not vested with any power to condone the delay involved in filing of the application by the assessee society u/s 10(23C)(vi), therefore, the same had rightly been rejected by him. We, thus, finding no infirmity in the view taken by the CIT (Exemption), Bhopal who had rightly rejected the assessee’s application for approval under Sec. 10(23C)(vi), uphold the same. Considering similar facts which had came up in the case of All Angels Educational Society [2016 (8) TMI 156 - MADRAS HIGH COURT] had though rejected the assesses request for condonation of delay involved in filing of its application for approval under Sec. 10(23C)(vi) for A.Y. 2012-13, but accepting its alternative contention that as its application for the said year i.e. A.Y. 2012-13 was pending consideration and the impugned order came to passed only on 13.11.2013, therefore, it could not have filed an application for the subsequent assessment year i.e. A.Y. 2013-14, had therein remanded the matter to the file of the CIT, Exemption with a direction to consider the same as the assessee’s application for the succeeding year i.e. A.Y. 2013-14. Thus we herein remand the matter to the file of the Commissioner of Income-Tax (Exemption), Bhopal with a direction to consider the present application filed by the assessee for approval under Sec. 10(23C)(vi) as that filed for the immediate succeeding year i.e. A.Y. 2015-16. We, though we decline the assessee’s request for condonation of the delay involved in filing of its application for approval under Sec. 10(23C)(vi) for A.Y. 2014-15, but at the same time remand the matter to the file of the Commissioner of Income-Tax (Exemption), Bhopal with a direction to consider the aforesaid application of the assessee as that filed for the immediately succeeding year i.e. A.Y. 2015-16.
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