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Case Law Details

Case Name : Centre For Management Development Vs CIT (Exemptions) (Kerala High Court)
Related Assessment Year : 2018-19
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Centre For Management Development Vs CIT (Exemptions) (Kerala High Court)

The petitioner, an autonomous educational institution, sought exemption under Section 10(23C)(VI) of the IT Act but was denied due to delays in submitting audit reports. Despite filing appeals for certain assessment years, the petitioner awaits decisions on applications for condonation of delay under Section 119(2)(b) of the IT Act.

The court directs the CIT (Exemptions) to expedite the disposal of these applications, ensuring a decision is reac

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