Condonation of delay in section 10(23C)(vi) approval applications was unavailable, so retrospective approval was refused.

The statutory scheme for approval of educational institutions under section 10(23C)(vi) did not empower the prescribed authority to condone delay in filing the approval application or to grant retrospective approval. In the absence of an express enabling provision, a quasi-judicial authority under the Income-tax Act cannot extend the limitation period merely on grounds of reasonable cause. As the applications were filed beyond the prescribed time, the Commissioner's rejection was held justified and upheld.

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Issues: Whether the prescribed authority had power to condone the delay in filing the application for approval under section 10(23C)(vi) and grant approval retrospectively.

Analysis: The relevant statutory scheme for approval of educational institutions under section 10(23C)(vi) contained no provision empowering the authority to condone delay in filing the application. The Tribunal followed the view that, in the absence of an express statutory enabling provision, a quasi-judicial authority under the Income-tax Act cannot extend limitation or confer approval with retrospective effect merely on the basis of reasonable cause. Since the applications were filed beyond the prescribed time, the rejection by the Commissioner was held to be justified.

Conclusion: The delay could not be condoned and the rejection of the approval applications was upheld.

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