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    <title>2010 (1) TMI 1286 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court upheld the Chief Commissioner of Income Tax&#039;s decision to reject the application for exemption under Section 10(23C)(vi) of the Income Tax Act, 1961. The Assessee-Petitioner&#039;s application, filed after the prescribed period, was deemed non-compliant with statutory requirements and circulars issued by the CBDT. Emphasizing adherence to statutory provisions, the court dismissed the writ petition, affirming the rejection based on the late filing of the application.</description>
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      <description>The court upheld the Chief Commissioner of Income Tax&#039;s decision to reject the application for exemption under Section 10(23C)(vi) of the Income Tax Act, 1961. The Assessee-Petitioner&#039;s application, filed after the prescribed period, was deemed non-compliant with statutory requirements and circulars issued by the CBDT. Emphasizing adherence to statutory provisions, the court dismissed the writ petition, affirming the rejection based on the late filing of the application.</description>
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      <pubDate>Fri, 29 Jan 2010 00:00:00 +0530</pubDate>
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