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TMI Blog2015 (2) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay. Thus, the question is left open. However, having regard to the fact situation, as there is a delay of only one day in presenting the application under Section 10(23C)(vi), this Court, exercising extra-ordinary jurisdiction under Article 226 of the Constitution of India, condones the delay of one day in filing the application and remits back the matter to the Chief Commissioner of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 10(23C)(vi) of the Income Tax Act, 1961 (for short the Income Tax Act ), rejecting his application for the purpose of grant of exemption and continuance thereof, on the ground that the application was barred by one day's delay and also, stating therein that the Commissioner has no power to condone the delay in filing an application for grant of exemption under Section 10(23C) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Shri. Promodkumar Chopda, learned Standing Counsel for the appellants, submits that the decision of the Orissa High Court in PADMASHREE KRUTHARTH ACHARYA INSTITUTE OF ENGINEERING AND TECHNOLOGY(2009 309 ITR 0013) (supra) was considered subsequently in ROLAND EDUCATIONAL AND CHARITABLE TRUST Vs. CHIEF COMMISSIONER, INCOME TAX (2009) 309 ITR 50 (Orissa) by a Division Bench of the High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, having regard to the fact situation, as there is a delay of only one day in presenting the application under Section 10(23C)(vi), this Court, exercising extra-ordinary jurisdiction under Article 226 of the Constitution of India, condones the delay of one day in filing the application and remits back the matter to the Chief Commissioner of Income Tax/the first appellant herein, for conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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