Assessee, an educational society, filed an application belatedly on 25-4-2019 for grant of approval under section 10(23C)(vi) for assessment year 2018-19. Commissioner vide order dated 30-9-2020 rejected application as not maintainable for reason that same was filed beyond prescribed time period. On appeal the Tribunal held that  since Commissioner is not vested with any power to condone delay involved in filing of application by assessee, same had rightly been rejected by him.  (AY. 2018-19)