Law:

Section:

Section 10(23C) of the Income-tax Act, 1961 - Charitable/religious institutions - Assessee-society was formed primarily with object of imparting education through various educational institutions - It filed an application in Form 56D on 24-9-2008 seeking exemption of its income from assessment year 2004-05 - First respondent passed an order, granting approval under section 10(23C)(vi) from assessment year 2009-10 onwards - He refused to entertain application submitted by assessee insofar as it related to assessment years 2004-05 to 2008-09 on ground that it was beyond period of limitation prescribed under fourteenth proviso to section 10(23C)(vi) - It was noticed that assessee failed to bring on record any material showing that it had filed applications under section 10(23C) on earlier dates - It was also apparent that objects of assessee were not confined to educational purpose only and those objects were amended on 13-8-2009 and, it was also a reason for denying exemption from assessment year 2004-05 onwards - Whether in view of aforesaid, impugned order passed by Chief Commissioner was to be upheld - Held, yes [In favour of revenue] FACTS The assessee-society was formed primarily with object of starting educational institutions, libraries and law colleges etc. It also had some other objects such as to organize social services, to do the needful for poor children etc. Subsequently, the objects were said to have been amended at the meeting held on 13-8-2009, those amended objects were registered with Registrar of Societies. The objects, after amendment, confined to educational purposes only. The assessee claimed to have submitted an application on 31-5-2005, in Form 56D seeking exemption for the assessment year 2004-05, along with all necessary enclosures, before the Director (Exemption) as their gross collections were likely to exceed Rs. 1 crore. They also claimed to have filed another application in Form 56D on 26-3-2007, along with all necessary enclosures, seeking exemption from the assessment year 2004-05 onwards. It was their case that, on the oral request of the Director of Income-tax (Exemption), they once again filed another application in Form 56D…

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