https://www.taxtmi.com/caselaws?id=256499 The High Court, in a case challenging the rejection of an application for exemption under Section 10(23C)(vi) of the Income Tax Act due to a one-day delay, found no explicit provision for condonation of such delays. Despite this, the Court, using its extraordinary jurisdiction, decided to condone the delay and remitted the matter for fresh consideration by the Chief Commissioner. The judgment clarified that this decision was exceptional and should not set a precedent. The High Court modified the Writ Court's order, directing reconsideration of the application without imposing costs. en-us Tue, 03 Feb 2015 00:00:00 +0530 Mon, 04 May 2015 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256499 The High Court, in a case challenging the rejection of an application for exemption under Section 10(23C)(vi) of the Income Tax Act due to a one-day delay, found no explicit provision for condonation of such delays. Despite this, the Court, using its extraordinary jurisdiction, decided to condone the delay and remitted the matter for fresh consideration by the Chief Commissioner. The judgment clarified that this decision was exceptional and should not set a precedent. The High Court modified the Writ Court's order, directing reconsideration of the application without imposing costs. Case-Laws Income Tax Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256499