TaxTMI 
TaxTMI 
2020 (10) TMI 745
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.... appeal. The Registrar of 'The Tamil Nadu Dr. M.G.R. Medical University (who is the Assessee before us) filed an Affidavit explaining the delay in filing the appeal. 3. The learned Counsel for the Assessee had submitted that the delay in filing the appeal was neither intentional nor wantonly. It is only the difficulty of the office in-charge to understand the order passed by the learned Commissioner of Income Tax (Exemptions) and learned Counsel submitted that the assessee being a medical university created by the statutes of the Tamil Nadu Act 37 of 1987, no harm would be caused to the Department, if the delay is condoned and hence submitted that the delay may be condoned and the Order passed by the learned Commissioner of Income Tax (Exe....
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.... its creation by the local Act, namely, The Tamilnadu Dr. M.G.R. Medical University Chennai Act, 1987 (Tamil Nadu Act37 of 1987). I state that the recognition u/s.10(23C)(vi) of the Act would have direct impact in the tax exemption computation contemplated in relation thereto and in the absence of such recognition, the assessment for the assessment year 2017-18 was completed by the Respondent herein on 11.12.2019. I state that in the process of challenging the assessment order, the order of the PCIT (Exemptions) dated 28.09.2018 was also challenged before the Jurisdictional Bench of the Income Tax Appellate Tribunal belatedly based on the professional advice received. Accordingly, I state that the appeal before the Jurisdictional Bench ....
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....rejecting the appeal on technical grounds. In our considered view, when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be referred. In view of the above, the delay of filing this appeal is condoned. 7. So far as the merits of the case is concerned, the Assessee is a Tamilnadu Dr. M.G.R. Medical University created under the Tamil Nadu Act 37 of 1987 with the following objects: i. To provide for instruction and training in such branches of learning as it may determine in the field of medical science; ii. To provide for research and for the advancement and dissemination of knowledge in the field of medical science; iii. To institute degrees, diplomas and other....
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....ted the exemption for the Assessee University by observing that though the University is in existence, however, the prescribed authorities are not able to give exemption, as the nature of its genuineness of the institution solely for the reason that the Assessee did not furnish any information for necessary verification. Since, the Assessee failed to furnish the relevant information for necessary examination, his office is forced to reject the application filed in Form No.56D u/s.10(23C)(vi) of the Income Tax Act, 1961. 9. After considering the entire facts and arguments of both the sides, we find that the Assessee University was created with an object of discharging various important aspects on medical education and it is clear from the o....