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2024 (11) TMI 98 - SCH - Income TaxReview petition filled belatedly - Exemption u/s 10(23C)(iv)/11/12 - activities of the respondent/assessee qualify for charitable purpose in view of the Proviso to Sec 2(15) or not? - as decided by SC 2023 (6) TMI 1044 - SC ORDER HC correctly granted approval to the petitioner u/s 10(23C)(iv) HELD THAT - Application for listing Review Petition in Open Court is rejected. There is an inordinate delay of 247 days in filing this Review Petition which has not been satisfactorily explained. Even otherwise, having carefully gone through the Review Petition, the order under challenge and the papers annexed therewith, we are satisfied that there is no error apparent on the face of the record or any merit in the Review Petition, warranting reconsideration of the order impugned. Accordingly, the Review Petition is dismissed both on the ground of delay as well as on merits.
The Supreme Court of India rejected the Application for listing Review Petition in Open Court due to an inordinate delay of 247 days in filing the petition. The court found no error or merit in the Review Petition, leading to its dismissal on both grounds of delay and merits. Any pending applications were disposed of accordingly.
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