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| The Tax Publishers2020 TaxPub(DT) 3991 (Pat-HC) INCOME TAX ACT, 1961
Section 10(23C) Article 226
Where for relevant assessment year 2002-03, assessee sought to set up a claim for exemption under section 10(23C)(vi) and (via), in view of CIT & Anr. v. Karnataka Planters Coffee Curing Work Private Limited, Court was not inclined to entertain instant petition, more so when for a little less than a decade, assessee failed to pursue any remedy in accordance with law.
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Charitable trusts - Exemption under section 10(23C) - Alternate remedy by way of an appeal not exercised by assessee - Invocation of writ jurisdiction
Assessee contended that competent authority be directed to accord approval under section 10 (23C) (vi) or (via) for the assessment year 2002-03.Held: In view of CIT & Anr. v. Karnataka Planters Coffee Curing Work Private Ltd., Court was not inclined to entertain instant petition, more so when for a little less than a decade, assessee failed to pursue any remedy in accordance with law. Similar applications filed by assessee for subsequent periods were dealt with by the competent authority. With respect to year in question, it was case of revenue that application filed, if any, was not before the competent authority, and as such, none other than the authorized authority was under any obligation to deal with the same. Court agreed with same. Even though assessee diligently pursued similar application for the period subsequent to the one in question, but did not take any steps for pursuing the application purportedly filed on 31-10-2002/ refiled on 4-2-2003. For more than eight years assessee allowed the matter to be slept over.
Relied:CIT & Anr. v. Karnataka Planters Coffee Curing Work (P) Ltd. (2016) 9 SCC 538 (SC) : 2016 TaxPub(DT) 3819 (SC).
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2002-03
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