TMI Blog2020 (10) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... eserves to be referred. In view of the above, the delay of filing this appeal is condoned. Grant of recognition u/s.10(23C)(vi) - Claim denied as Assessee has not furnished relevant materials before the authorities below. We find that there is a lapse on the part of the Assessee - HELD THAT:- Keeping in view the Assessee status for which it was established mainly to discharge various important aspects on medical education, we are of the opinion that one more opportunity should be given to the Assessee to substantiate his case before the CIT (Exemptions). - we set aside the order passed by the CIT (Exemptions) and we remit the issue back to CIT (Exemptions) to examine the entire issue afresh and decide in accordance with law. Appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh considerations. He also undertook that all the relevant informations will be filed before the learned Commissioner of Income Tax (Exemptions). 4. On the other hand, the learned Departmental Representative strongly opposed the condonation of delay. 5. We have heard both the sides and perused the affidavit filed by the Registrar of the Assessee. The relevant portion of the Affidavit explaining the delay in filing the appeal is extracted as under: I state that the order of the CIT (Exemptions) was received in our office on 01.10.2018 and I state that the consequence of the order was not understood by the officials in-charge of the Accounts Department and I state that the Chartered Accountant, Mr. T. Baskaran was appointed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... state that the delay in filing the appeal before the Bench was neither wilful nor deliberate but due to circumstances beyond our control while I state that the Petitioner / Appellant was established by the State Act and in view of the said fact, the Petitioner / Appellant presumed for enjoying tax exemption under the Act which is considered to be incorrect stand according to the Revenue and realized after getting proper professional advice from the Chartered Accountant and counsel on record on the necessity to file the appeal before the Bench to challenge the impugned order. 6. From the above, it is clear that the Assessee is a State University and from the Affidavit we find that the Office In-charge of the Accounts Department was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther teaching posts required by the University and to appoint persons to such lecturerships, readerships, professorships and other teaching posts; v. To institute and award fellowships, scholarships, studentships, bursaries, exhibitions, medals and prizes in accordance with the statutes; vi. To institute research posts and to appoint persons to such posts; vii. To organize advanced studies and research programmes from time to time; viii. To organize continuing medical education programme; ix. To develop research facilities and x. To encourage co-operation among the colleges, University laboratories, hospitals and institutions in the University area and to co-ordinate with other Universities and other authorities in such ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the exemption claimed by the Assessee u/s.10(23C)(vi) only on the ground that the Assessee has not furnished relevant materials before the authorities below. We find that there is a lapse on the part of the Assessee. However, keeping in view the Assessee status for which it was established mainly to discharge various important aspects on medical education, we are of the opinion that one more opportunity should be given to the Assessee to substantiate his case before the learned Commissioner of Income Tax (Exemptions). Therefore, we set aside the order passed by the learned Commissioner of Income Tax (Exemptions) and we remit the issue back to the learned Commissioner of Income Tax (Exemptions) to examine the entire issue afresh and dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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