1993 (9) TMI 88

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.... under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question of law to this court at the instance of the Revenue : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee, a foreign technician, was entitled to the relief under section 10(6)(viia)(1)(B) for the assessme....

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....n application for exemption from payment of income-tax for the employee under section 10(6)(viia)(1)(B) of the Act to the Central Government. The approval was granted by the Central Government by its letter dated May 26, 1972, for a period of two years. On March 25, 1974, the employer of the assessee applied for extension of the exemption. There was some delay on the part of the Central Government....

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.... The Tribunal was of the opinion that everything was done by the employer of the assessee well within time. The delay in granting approval was for no fault of theirs. The approval, once accorded, should relate back to the date of application. The Tribunal, therefore, held that the assessee was entitled to the benefit. The assessee cannot be denied the benefit on account of delay on the part of t....