2015 (1) TMI 1483

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..... ated piece of legislation. The assessee-society is exclusively engaged for the promotion of Hindi language, so amendment was not known to assessee. In the instant case, the assessee-society was already enjoying the benefit under Section-10(22) of the Income Tax Act and was under bona-fide belief that exemption is continuing. The assessee was totally ignorant about the amendment and department is n .....

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..... partment of the revenue where the application for relaxation of time in filing the petition under Section-10(23C) (vi) was rejected for the assessment years 2000-01, 2001-02, 2002-03, 2003-04, 2006-07 2007-08. Sri Shakeel Ahmad, learned counsel for the petitioner submits that the petitioner-society was registered under Section-12-A and also exempted under Section-10(22) of the Act till assess .....

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..... that there was no genuine hardship as rightly observed in the impugned order, so the application for condonation of delay was rightly rejected. We have heard both the parties at length and gone through the materials available on record. It may be mentioned that the Income Tax Act is most complicated piece of legislation. The assessee-society is exclusively engaged for the promotion of Hindi langu .....

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