https://www.taxtmi.com/caselaws?id=398807 The HC dismissed the petitioner's request to quash an order and seek approval under Section 10(23C) for the assessment year 2002-03. The application was deemed invalid due to being time-barred and filed before the wrong authority. The Court emphasized procedural non-compliance and the petitioner's decade-long delay in pursuing legal remedies, leading to the rejection of the claim for exemption. The Revenue's contention regarding the improper filing of the application was upheld, reinforcing the dismissal due to procedural irregularities and failure to diligently pursue the remedy. en-us Tue, 15 Sep 2020 00:00:00 +0530 Tue, 05 Nov 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398807 The HC dismissed the petitioner's request to quash an order and seek approval under Section 10(23C) for the assessment year 2002-03. The application was deemed invalid due to being time-barred and filed before the wrong authority. The Court emphasized procedural non-compliance and the petitioner's decade-long delay in pursuing legal remedies, leading to the rejection of the claim for exemption. The Revenue's contention regarding the improper filing of the application was upheld, reinforcing the dismissal due to procedural irregularities and failure to diligently pursue the remedy. Case-Laws Income Tax Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398807