TaxTMI 
TaxTMI 
2022 (9) TMI 599
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....ated time under the Act." Had the application disposed off before 30th September 2015, we could have file the application for the next Assessment Year i.e. 2015-16 on time. Delay in disposal of case and order has even time-barred us to re-apply the application for the Assessment year 2015-16. Where there are time-limits for the assessee, the same is expected from the part of department also. The application was rejected on the technical ground of delay in filing. However, there was no problem on merit basis on the object of Durg Education & Charitable Society. Therefore we are requesting to condone the delay of our application for the Assessment year 2014-15 OR Consider Application for next Assessment Year i.e. 2015-16." 2. Succinctly stated, the assessee society which is stated to have been established with the primary object of imparting education had filed an application in Form No. 56D on 06.04.2015 with the Commissioner of Income-Tax (Exemption), Bhopal for grant of approval under Sec. 10(23C)(vi) of the Act for A.Y. 2014-15. 3. Considering that though the assessee society as per the fourteenth proviso to Sec. 10(23C) as amended by Finance (No.....
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....tion or any university or other educational institution or any hospital or other medical institution referred to in the purpose of grant of exemption or continuance thereof, such application shall be made on or before the 30th day of September of the relevant assessment year from which the exemption is sought."] Considering the afore-mentioned proviso, the application should have been filed on or before 30th September 2007 for claiming the exemption from the F.Y. 2006-07, but the same was filed on 16.12.2014 i.e. beyond the prescribed time period as enshrined in the Act. Hence, on this ground along, the application of the society is liable to be rejected." 6. Controversy involved in the present appeal hinges around the sustainability of the order of the Commissioner of Income-Tax (Exemption), Bhopal, rejecting the application filed by the assessee as not maintainable for the reason that the same was time barred. Also, it is the claim of the assessee that as the Commissioner of Income-Tax (Exemption), Bhopal had rejected its application on 24.02.2016, therefore, it was divested of its statutory right for filing an application for the next assessment year i.e. A.Y. 2015-1....
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.... or sub-clause (v) or sub-clause (vi) or sub-clause (via), may call for such documents (including audited annual accounts) or information from the fund or trust or institution or any university or other educational institution or any hospital or other medical institution, as the case may be, as it thinks necessary in order to satisfy itself about the genuineness of the activities of such fund or trust or institution or any university or other educational institution or any hospital or other medical institution, as the case may be, and the compliance of such requirements under any other law for the time being in force by such fund or trust or institution or any university or other educational institution or any hospital or other medical institution, as the case may be, as are material for the purpose of achieving its objects and the prescribed authority, may also make such inquiries as it deems necessary in this behalf." 8. Ostensibly, it is the primary contention of the assessee before us that there is an error on the part of the Commissioner of Income-Tax (Exemption), Bhopal in rejecting its application seeking approval under Sec. 10(23C)(vi) on the technical ground of delay in....
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....s issued considering the peculiar facts and circumstances of the case and that the petitioner could not have made an application for the subsequent assessment year 2013-2014, since their application for assessment year 2012-2013 was still pending consideration and the impugned order came to be passed only on 13.11.2013. The respondent is at liberty to consider the amended objectives of the petitioner Trust. 16. Accordingly, the writ petition is partly allowed and the finding rendered by the respondent that the petitioner's application cannot be considered as the same is time barred is affirmed and the finding with regard to objectives of the Society by respondent holding that the Society cannot be said to be solely for education purpose is set aside. Consequently, the matter is remanded back to the respondent for fresh consideration and the petitioner's application is directed to be considered for the assessment year 2013-2014 in accordance with law and while doing so, may consider the amendments made to the objectives of the petitioner Trust. No Costs. M.P. No. 1 of 2014 is closed". Also, a similar view had been taken by the Hon'ble High Court of Andhra Pradesh....