ITAT Condones Delay Application for Income Tax Exemption to Educational Institution u/s 10(23C)(vi) for Subsequent Year not Being Time Barred [Read Order]

ITAT - Condones - Delay - Application - Income Tax - Exemption - Educational Institution - taxscan

The Income Tax Appellate Tribunal (ITAT) Raipur Bench,  condoned delayed application for income tax exemption to educational institution under Section 10(23C)(vi) of the Income Tax Act,1961 for the subsequent Assessment Year (AY) 2019-20 not being time barred, but did not condoned it for previous A.Y. 2013-14. The assessee society Chhattisgarh Rajya Open School, established with…

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