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TMI Blog2014 (2) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... re. F. No. CCIT/Ind/Tech/10(23C)/149/2012-13, dated 29th April, 2013 To, The Secretary, Lokmanya Shikshan Samiti, Lokmanya Nagar, Indore. Subject : Your application for grant of exemption under section 10(23C)(vi) of the Income-tax Act, 1961, for the financial year 2010-11 relevant to the assessment year 2011-12-regarding-PAN : AAATL 3505B. Please refer your application in Form No. 56D (under rule 2CA) dated March 28, 2012, for grant of exemption under section 10(23C)(vi) of the Income-tax Act, 1961, for the financial year 2010-11 relevant to the assessment year 2011-12 filed on April 11, 2012, with the Commissioner of Income-tax-I, Indore, who has forwarded the same to this office on May 4, 2012. Please also refer your reply dated April 22, 2013, submitted on April 23, 2013, in compliance to this office letter of even number dated April 15, 2013. In this connection, I am directed to inform you as under : As per fourteenth proviso to section 10(23C) which reads as : "Provided also that in case the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in the first proviso makes an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is necessary where gross receipt of the society/institution exceeds Rs. 1 crore. The particulars disclosed by the applicant in the application relevant to the financial year 2010-11 reveals that the gross receipt of the society/institution during the said period (i.e., the financial year 2010-11) itself exceeded Rs. 1 crore. Obviously, the application so filed pertains to the financial year 2010-11 and may not be considered relevant to the financial year 2011-12 so claimed as an afterthought. (iii) Further, the date of preparation appearing on the said application is March 28, 2012, and the date of filing of the said application is March 30, 2012. This date of filing application under the said section is considered to be out of time for the financial year 2010-11 and it is advance date for the financial year 2011-12. This is not permissible in the law. Accordingly, it is appreciated that you were not supposed to file such application in advance without closure of your accounts and without disclosing/enclosing particulars/copies of final accounts, etc., mandatory to be furnished with the application as per the claim. Further, the Act also does not permit for condonation of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d up to the assessment year 2010-11, which stands allowed. However, since the petitioner's receipts for the assessment year 2012-13 exceeded the specified limit, the petitioner was required to make a fresh application for approval of the institution before the prescribed authority in accordance with section 10(23C)(vi) for the said assessment year 2012-13. The petitioner accordingly filed an application under section 10(23C)(vi) of the Income-tax Act, 1961, vide its application dated March 28, 2012, filed before the Commissioner of Income-tax-1, Indore. A true copy of the covering letter for filing application along with the application in the prescribed Form No. 56D along with all its annexures is enclosed hereto and marked as annexure P/4 to this petition for ready reference. The said application dated March 28, 2012, was actually filed on March 30, 2012, before the Commissioner as is clear from the acknowledge. The petitioner further submits that since the prescribed authority for grant of approval for purpose of exemption under section 10(23C)(vi) is the Chief Commissioner of Income-tax, the Commissioner of Income-tax then forwarded the petitioner's application to respondent No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso makes an application on or after the 1st day of June, 2006, for the purposes of grant of exemption or continuance thereof, such application shall be made on or before the 30th day of September of the relevant assessment year from which the exemption is sought :" Accordingly, application for grant of exemption under section 10(23C)(vi) of the Act for the assessment year 2011-12 can be filed only after April 1, 2011, but before September 30, 2011, i.e., before the due date for filing of return of income under section 139(1) of the Income-tax Act. However, you have submitted the said application on April 11, 2012, which in fact is considered to be not in time as per said section. Thus your application under reference deserves to be rejected. For the above reason, please explain as to why your application under reference should not be rejected." Even though, other queries were made but that is not the issue before us. The only question is as to why the said application received by the competent authority on May 4, 2013, be not treated as an application filed within the limitation. A reply was also filed by the petitioner of this application wherein, they have clarified the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it makes no difference inasmuch as the application reached before the competent authority within time, i.e., admittedly September 30, 2013. We have gone through the judgment relied upon by the respondents in the case of Roland Educational and Charitable Trust v. Chief CIT [2009] 309 ITR 50 (Orissa) wherein the judgment which has been discussed and decided by hon'ble Division Bench has only discussed the powers of the Commissioner to extend the limitation, which is not the case in hand and, therefore, we are afraid that the said judgment is of no help to the respondents in this case. We, therefore, find no substance in the submission made on behalf of the respondent that in any such situation, the respondents were well within rights to reject the application as pre-mature. Accordingly, the writ petition filed by the petitioner is allowed and direction is issued to the respondents to consider the application filed on behalf of the petitioner as the application for seeking exemption for the financial year 2012-13 within a period of one month from today. We make it clear that this direction would not come in the way of the respondents to dispose of the application in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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