https://www.taxtmi.com/caselaws?id=32725 The court directed the Chief Commissioner to consider condoning the delay in filing an application for exemption under section 10(23C)(vi) of the Income-tax Act. The court emphasized the need for authorities to have the power to condone delays in quasi-judicial functions when there are justifiable grounds, especially in the absence of a clear statutory bar. The Chief Commissioner was instructed to decide on the condonation petition within three months, leaving the decision to his discretion. The writ petition and related Miscellaneous Case were disposed of accordingly, with a copy of the order to be provided to the Revenue's counsel. en-us Thu, 15 May 2008 00:00:00 +0530 Wed, 25 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32725 The court directed the Chief Commissioner to consider condoning the delay in filing an application for exemption under section 10(23C)(vi) of the Income-tax Act. The court emphasized the need for authorities to have the power to condone delays in quasi-judicial functions when there are justifiable grounds, especially in the absence of a clear statutory bar. The Chief Commissioner was instructed to decide on the condonation petition within three months, leaving the decision to his discretion. The writ petition and related Miscellaneous Case were disposed of accordingly, with a copy of the order to be provided to the Revenue's counsel. Case-Laws Income Tax Thu, 15 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32725