2008 (8) TMI 476

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....for the petitioner. Yogesh Putney for the respondents. JUDGMENT The judgment of the Court was delivered by 1. This petition seeks quashing of order dated March 26 2008, passed by the Chief Commissioner of Income-tax, Haryana Region, Panchkula, rejecting the application of the petitioner under section 10(23C)(iv) of the Income-tax Act, 1961 (for short, "the Act"). 2. The case of the ....

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....the tenth proviso of the said provision. 3. Learned counsel for the petitioner submits that the requirement of the proviso in question has been substantially complied with. The procedural requirement of the audit report being filed along with the returns cannot be so strictly construed as to defeat the very object for which the provision has been enacted. No prejudice whatsoever is caused, if a....