https://www.taxtmi.com/caselaws?id=429008 The tribunal confirmed that the application for exemption under Section 10(23C)(vi) was filed late for the financial year 2017-18, noting that the Commissioner of Income Tax (Exemption) lacked the authority to condone the delay. The matter was remanded for verification of whether the application was also intended for subsequent years, with instructions for the Commissioner to consider the application for those years if filed within the prescribed time. The appeal was allowed for statistical purposes, and the case was sent back for fresh adjudication in accordance with the law. en-us Thu, 13 Oct 2022 00:00:00 +0530 Sat, 15 Oct 2022 10:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429008 The tribunal confirmed that the application for exemption under Section 10(23C)(vi) was filed late for the financial year 2017-18, noting that the Commissioner of Income Tax (Exemption) lacked the authority to condone the delay. The matter was remanded for verification of whether the application was also intended for subsequent years, with instructions for the Commissioner to consider the application for those years if filed within the prescribed time. The appeal was allowed for statistical purposes, and the case was sent back for fresh adjudication in accordance with the law. Case-Laws Income Tax Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429008