2014 (11) TMI 18

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....ed date of 30 September of the relevant assessment year from which the exemption was sought. Since the petitioner had filed the application beyond 30 September 2013, it sought a condonation of the delay in filing the application. The Principal Chief Commissioner of Income Tax, Kanpur by his impugned order dated 25 April 2014 has declined to entertain the application on the ground that it was filed beyond the stipulated date. The relevant proviso in Section 10(23C)(vi) of the Act provides as follows: "Provided also that in case the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in the first proviso makes an application on or after the 1st day of June,....

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....gislation, the principle of law that must govern is as laid down in a judgment of three learned Judges of the Supreme Court in Commissioner of Customs and Central Excise v. Hongo India Private Limited2. In that context, the Supreme Court has held as follows: "34. Though, an argument was raised based on Section 29 of the Limitation Act, even assuming that Section 29(2) would be attracted, what we have to determine is whether the provisions of this section are expressly excluded in the case of reference to the High Court. 35. It was contended before us that the words "expressly excluded" would mean that there must be an express reference made in the special or local law to the specific provisions of the Limitation Act of which the operation....