2018 (7) TMI 2196

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..... cational Society Versus Commissioner of Income Tax [ 2015 (3) TMI 619 - SUPREME COURT] whereby, Division Bench judgment of this Court in Sant Baba Sunder Singh Canadian Charitable Turst, Barnala Versus Central Board of Direct Taxes and others 2010 (1) TMI 1286 - PUNJAB AND HARYANA HIGH COURT] was upheld. Keeping in view the aforesaid enunciation of law and applying the same in the facts of the .....

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..... , the petitioner was granted exemption under Section 10(23C)(vi) of the Act for the assessment year 2006-07, vide order dated 23.11.2006. As the order suggests exemption was granted for a period of one year only. Application for exemption for the assessment year 2007- 08 was filed by the petitioner on 27.03.2008, whereas such an application could have been filed before the close of the financial y .....

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