https://www.taxtmi.com/caselaws?id=32738 The court dismissed the writ petition, upholding the Chief Commissioner of Income-tax's decision not to entertain the late application for exemption under section 10(23C)(vi) of the Income-tax Act. The court emphasized that statutory authorities, like the CCIT, cannot condone delays in the absence of explicit provisions and must adhere to legislative intent. The judgment was agreed upon by both judges involved in the case. en-us Wed, 17 Sep 2008 00:00:00 +0530 Tue, 14 Jun 2011 04:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32738 The court dismissed the writ petition, upholding the Chief Commissioner of Income-tax's decision not to entertain the late application for exemption under section 10(23C)(vi) of the Income-tax Act. The court emphasized that statutory authorities, like the CCIT, cannot condone delays in the absence of explicit provisions and must adhere to legislative intent. The judgment was agreed upon by both judges involved in the case. Case-Laws Income Tax Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32738