https://www.taxtmi.com/caselaws?id=433116 The Tribunal upheld the rejection of the application for approval under Section 10(23C)(vi) for A.Y. 2018-19 due to late filing. However, it directed the Commissioner of Income-Tax (Exemption) to consider the application for subsequent years starting from A.Y. 2019-20, following precedents allowing consideration of delayed applications. The appeal was partly allowed, denying condonation for A.Y. 2018-19 but instructing consideration for future assessment years, ensuring the assessee's application is reviewed despite the initial delay. en-us Thu, 19 Jan 2023 00:00:00 +0530 Sat, 21 Jan 2023 08:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433116 The Tribunal upheld the rejection of the application for approval under Section 10(23C)(vi) for A.Y. 2018-19 due to late filing. However, it directed the Commissioner of Income-Tax (Exemption) to consider the application for subsequent years starting from A.Y. 2019-20, following precedents allowing consideration of delayed applications. The appeal was partly allowed, denying condonation for A.Y. 2018-19 but instructing consideration for future assessment years, ensuring the assessee's application is reviewed despite the initial delay. Case-Laws Income Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433116