Delayed in filing application for grant of Sec. 10(23C) exemption cannot be condoned by CIT(E): Bombay HC

INCOME TAX : Where petitioner-university, with a view to avail exemption under section 10(23C)(vi) for assessment year 2019-20 and onwards, filed related application in Form No. 56D before Commissioner (Exemptions), however, same was rejected by him on ground that application was filed beyond prescribed time-limit and that he had no jurisdiction to condone delay in filing of such delayed application

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