2008 (5) TMI 259

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.... an order dated January 25, 2008, passed by the Chief Commissioner of Income-tax, Bhubaneswar. By the said order, the Chief Commissioner has rejected the petitioner's application for grant of approval for exemption under section 10(23C) (vi) of the Income-tax Act, 1961, on the ground that the said application was filed beyond time. 2. Learned counsel for the petitioner submits that since the sa....

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....exercising such quasi-judicial function should also have the incidental power of condoning delay if there is justifiable ground for such condonation.. There is no clear statutory bar preventing such condonation. 5. In view of the above, this court directs that the Chief Commissioner may condone the delay on the basis of an application which is to be filed by the petitioner explaining the circum....