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Section 10 (23C) of the Income-tax Act, 1961 - Charitable/religious institutions - Case of petitioner-board was that it had been set up by Government of India as an autonomous society under Societies Registration Act, 1860, to promote integrated development in Horticulture - Petitioner further submitted that it was exempt under section 10(23C)(iv) in years from 1987-88 to 2007-08 and was also registered as a trust under section 12A - However, after amendment of section 10(23)(iv) on 30-3-2007, authority to grant exemption was vested in Chief Commissioner instead of Central Government and petitioner made an application to said authority - Chief Commissioner dismissed application on ground that audit reports in Form No. 10BB were not filed with returns and same were filed later, but were not dated as required under 10th proviso to said provision - Whether provision having been substantially complied with, audit report should have been taken into account even if, strictly speaking, it was not filed with return and not in Form No. 10BB but in Form No. 10B as stated in impugned order - Held, yes - Whether, therefore, impugned order being highly technical in nature, was to be set aside - Held, yes Ms. Radhika Suri for the Petitioner. Yogesh Putney for the Respondent. ORDER 1. This petition seeks quashing of order dated 26-3-2008 passed by the Chief Commissioner of Income-tax, Haryana Region, Panchkula rejecting the application of the petitioner under section 10(23C)( iv) of the Income-tax Act, 1961 (for short, "the Act"). 2. Case of the petitioner is that the petitioner-Board has been set up by the Government of India as an autonomous society under the Societies Registration Act, 1860 to promote integrated development in Horticul- ture. The petitioner was exempt under section 10(23C)( iv) of the Act in the years from 1987-88 to 2007-08 and was also registered as a trust under section 12A…

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