Rp/544/2013 Of Lokmanya Shiksha Samiti v. The Income Tax Officer (Osd) (Tech) And Anr
High Court
31 Oct 2013 In favour of: Assessee
Forum / Bench
High Court · mphc_db_ind
Parties
Rp/544/2013 Of Lokmanya Shiksha Samiti v. The Income Tax Officer (Osd) (Tech) And Anr
Date of order
31 Oct 2013
Assessment year(s)
—
Outcome
Allowed
Case summary
In Rp/544/2013 Of Lokmanya Shiksha Samiti v. The Income Tax Officer (Osd) (Tech) And Anr, the High Court (2013) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
31.10.2013
R.P.No.544/2013
Shri P.M.Choudhari, learned counsel for the petitioner.
Shri R.L.Jain, learned senior counsel with Ms. Veena Mandlik, learned counsel for the respondents.
By thisapplication,thepetitionerseeks modification/review of the order dated 27[th] September, 2013 on the ground that there are some factual mistakes.
We have examined the submissions made and have also heard learned counsel appearing for the respondent. The order is amended accordingly and paragraphs 10 and 12 would now be read as under:-
“10.From the aforesaid it is clear that even
though the application for exemption for assessment year 2012-13 was filed before 30.09.2012 even though, technically it should have been filed after 01.04.2012, but it makes no difference inasmuch as the application reached before the competent authority within time i.e.
admittedly before 30.09.2012.
12.Accordingly, the writ petition filed by the petitioner is allowed and direction is issued to the respondents to consider the application filed on behalf of the petitioner as the application for seeking exemption for the assessment year within a period of one month from today. We make it clear that this direction would not come in the way of the respondents to dispose of the application in accordance with law and will not prevent the respondents to consider the application in the light of the relevant provisions dealing with such application except on the point of limitation.”
The application is disposed of.
C.C.as per rules.
(SHANTANU KEMKAR)
( M. C. GARG )
JUDGE JUDGE
RJ
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