Shri Vishwa Mitter Sekhri Charitable Society, Batala v. Chief Commissioner Of Income Tax, Amritsar

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.18160 of 2009 (O&M)Date of decision:09.07.2018 Shri Vishwa Mitter Sekhri Charitable Society, Batala ... Petitioner Vs. Chief Commissioner of Income Tax, Amritsar... Respondent CORAM:HON'BLE MR. JUSTICE RAJESH BINDALHON'BLE MR. JUSTICE AMIT RAWAL Present:-Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocatefor the petitioner. Mr. Denesh Goyal, Advocatefor the respondent. Rajesh Bindal, J. Order dated 16.03.2009 passed by the Chief Commissioner ofIncome Tax, Amritsar has been impugned by filing the present petition. Vide aforesaid order, application filed by the petitioner forgrant of exemption under Section 10(23C)(vi) of the Income Tax Act, 1961(for short “the Act”) was dismissed. In the case in hand, the petitioner was granted exemption underSection 10(23C)(vi) of the Act for the assessment year 2006-07, vide orderdated 23.11.2006. As the order suggests exemption was granted for a periodof one year only. Application for exemption for the assessment year 2007-08 was filed by the petitioner on 27.03.2008, whereas such an applicationcould have been filed before the close of the financial year, i.e. 31.03.2007, financial year for the assessment year 2007-08 being, 2006-07. It was not disputed at the time of hearing that any delay infiling of application is fatal as opined by Hon'ble the Supreme Court in M/s Queen's Educational Society Versus Commissioner of Income Tax(2015) 372 ITR 699, whereby, Division Bench judgment of this Court inCWP No.7268 of 2009 titled as Sant Baba Sunder Singh CanadianCharitable Turst, Barnala Versus Central Board of Direct Taxes and others,decided on 29.01.2010, was upheld. Keeping in view the aforesaid enunciation of law and applyingthe same in the facts of the present case, we find that the application filed bythe petitioner was beyond the permissible time and any delay in filingthereof cannot be condoned. We do not find any error in the order passed by the ChiefCommissioner of Income Tax, Amritsar. The writ petition is dismissed. (Rajesh Bindal) Judge (Amit Rawal) Judge