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Section 10(23C) of the Income-tax act, 1961 - Charitable/Religious Institutions Even if application for grant of approval for exemption has been filed by an educational institution belatedly it should be considered on merits; there is no clear statutory bar preventing such condonation [In favour of assessee] Padmashree Krutarth Acharya Institute of Engineering & Technology v. Chief CIT [2009] 309 ITR 13 /222 CTR (Ori.) 516 Even if the application for grant of approval for exemption has been filed by an educational institution belatedly it should be considered on 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. Any authority exercising such quasi-judicial function should also have the incidental power of condoning delay if there is justifiable ground for such condonation; there is no clear statutory bar preventing such condonation. JUDGMENT The petitioner has filed this writ petition challenging an order dated January 25, 2008, passed by the Chief Commissioner of Income-tax, Bhubaneswar. By the said order, the Chief Commissioner has rejected the petitioner's application for grant of approval for exemption under section 10(23C)(vi) of the Income-tax Act, 1961, on the ground that the said application was filed beyond time. 2. Learned counsel for the petitioner submits that since the said application was filed on June 1, 2006, consideration has been made on the basis of the proviso added to section 10(23C)(vi) of the Income-tax Act. 3. According to the Chief Commissioner, the proviso does not give any room for him to condone the delay and, as such, the application was not considered and rejected on the ground that it was filed after a particular time. 4. This 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…

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