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Adjudicating Authorities cannot Grant Section 10(23C) Approval with Retrospective Effect
Case Law Details
- Case Name
- Bishnupur Public Education Institute Vs CIT (Exemption) (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-2017, 2017-2018 & 2018-2019
- Courts
- All ITAT, ITAT Kolkata
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Bishnupur Public Education Institute Vs CIT (Exemption) (ITAT Kolkata)
The adjudicating authorities under the Income Tax Act are quasi-judicial authorities. They can grant approval with retrospective effect if such mechanism is provided in the Act. There is no such provision nor there is any power to condone the delay after considering the reasonable reasons. A reasonable cause can be taken into cognizance for condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the v...
