VISHWA MITTER SEKHRI CHARITABLE SOCIETY vs. CHIEF COMMISSIONER OF INCOME TAX,

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CWP/18160/2009HC Punjab & HaryanaPHHC01066336200909 July 2018Author: MR. JUSTICE RAMENDRA JAIN,MR. JUSTICE ARUN MONGA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that any delay in filing an application for exemption under Section 10(23C)(vi) of the Income Tax Act, 1961, is fatal and cannot be condoned. The Court applied the law laid down by the Supreme Court in M/s Queen's Educational Society Versus Commissioner of Income Tax, which affirmed the principle that a delayed application is not maintainable. In the present case, the application for exemption for the assessment year 2007-08 was filed beyond the permissible time limit. Therefore, the Chief Commissioner of Income Tax was correct in dismissing the application. The High Court found no error in the order passed by the Chief Commissioner and dismissed the writ petition. No issue was expressly left undecided.

What were the facts?

The petitioner, Shri Vishwa Mitter Sekhri Charitable Society, Batala, filed a writ petition challenging an order dated 16.03.2009 passed by the Chief Commissioner of Income Tax, Amritsar. This order dismissed the petitioner's application for exemption under Section 10(23C)(vi) of the Income Tax Act, 1961. The petitioner had previously been granted exemption for the assessment year 2006-07. For the assessment year 2007-08, the application for exemption was filed on 27.03.2008, which was after the close of the financial year 2006-07 (ending 31.03.2007). The delay in filing the application was the central point of contention.

What were the issues?

1. Whether the application for exemption under Section 10(23C)(vi) of the Income Tax Act, 1961, filed beyond the prescribed time limit is maintainable? (Question of law) Assessee's Contention: The judgment does not record any specific arguments made by the petitioner regarding the maintainability of a delayed application. The petitioner's action of filing the application and then challenging its dismissal implies an expectation of condonation or acceptance of the delay, but no explicit legal argument is presented in the text. Revenue's Contention: The revenue contended that any delay in filing the application for exemption is fatal and cannot be condoned. The revenue relied on the Supreme Court's decision in M/s Queen's Educational Society Versus Commissioner of Income Tax (2015) 372 ITR 699, which upheld a Division Bench judgment of the Punjab & Haryana High Court in CWP No.7268 of 2009 titled as Sant Baba Sunder Singh Canadian Charitable Turst, Barnala Versus Central Board of Direct Taxes and others, decided on 29.01.2010.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

{1} IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision:09.07.2018 CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL Present:- Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate for the petitioner. Mr. Denesh Goyal, Advocate for the respondent. Rajesh Bindal, J. Order dated 16.03.2009 passed by the Chief Commissioner of Income Tax, Amritsar has been impugned by filing the present petition. Vide aforesaid order, application filed by the petitioner for grant of exemption under Section 10(23C)(vi) of the Income Tax Act, 1961 (for short “the Act”) was dismissed. In the case in hand, 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 year, i.e. 31.03.2007, Savita 2018.07.16 12:49 I attest to the accuracy and integrity of this document High Court Chandigarh {2} financial year for the assessment year 2007-08 being, 2006-07. It was not disputed at the time of hearing that any delay in filing of application is fatal as opined by Hon'ble the Supreme Court in M/s Queen's Educational Society Versus Commissioner of Income Tax (2015) 372 ITR 699, whereby, Division Bench judgment of this Court in CWP No.7268 of 2009 titled as Sant Baba Sunder Singh Canadian Charitable Turst, Barnala Versus Central Board of Direct Taxes and others, decided on 29.01.2010, was upheld. Keeping in view the aforesaid enunciation of law and applying the same in the facts of the present case, we find that the application filed by the petitioner was beyond the permissible time and any delay in filing thereof cannot be condoned. We do not find any error in the order passed by the Chief Commissioner of Income Tax, Amritsar. The writ petition is dismissed.

(Rajesh Bindal) Judge

(Amit Rawal) Judge 09.07.2018 savita Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Savita 2018.07.16 12:49 I attest to the accuracy and integrity of this document High Court Chandigarh

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