PADMASHREE KRUTARTH ACHARYA INSTITUTE OF ENGINEERING AND TECHNOLOGY Vs. CHIEF COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE petitioner has filed this writ petition challenging 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 said application was filed on June 1,2006, consideration has been made on the basis of the proviso added to Section 10(23C)(vi) of the Income -tax Act.

(3.) ACCORDING to the Chief Commissioner, the proviso does not give any room for him to condone the delay and, as such, the application was not considered and rejected on the ground that it was filed after a particular time.