2008 (5) TMI 259

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..... the ground that the said application was filed beyond time – Chief Commissioner may condone the delay - there is no clear statutory bar preventing such condonation - application for condonation should be considered on the merits. Then the application for grant of exemption may be considered on the merits
A. K. GANGULY C. J. and B. N. MOHAPATRA J. JUDGMENT 1. The petitioner has filed this wri .....

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..... is court is of the opinion that since the application for grant of approval for exemption which has been filed by an educational institution though belatedly filed should have been considered on the merits. In deciding such questions the Commissioner decides the rights of the parties and, therefore, has to act in a quasi-judicial capacity. He has to decide the rights of the parties after a hearing .....

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..... finds that sufficient ground is made out for condonation of delay, the same shall be considered in accordance with law. The entire exercise is left to the discretion of the Chief Commissioner and he should pass order on the petition for condonation of delay within a period of three month from the date of receipt of this, order. 6. In this matter, counter has been filed on behalf of the Revenue. .....

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