The CIT(E) rejected the application of the petitioner dated 31-10-2019 for exemption under section 10(23C) (vi) of the Act for the assessment year 2019-20 and AYs thereafter. The application was rejected referring to the 16th proviso to section 10(23C)(vi) which says that an application for exemption or continuance of exemption under section 10(23C)(vi) has to be fled on or before the 30th day of September of the relevant assessment year from which the exemption is sought which date in the instant case would be on or before 30-9-2019, as the due date to file application was 30-9-2019 and CIT(E) had no power to condone such delay. The assessee filed Writ Petition seeking direction to quash the order of rejection. The Hon’ble High Court held that CIT(E) was not authorized to condone the delay with respect to AY .2019-20 and hence the assessee had to file an application before the CBDT under section 119(2)(b) to authorize CIT(E) to condone the delay in fling its application dated 31-10-2019. With respect to the contention of dealing with grant of exemption with regards to future AYs, the High Court directed the CIT(E) to consider such application as being filed within time limit and take necessary action. (AY. 2009 -10 ) (W.P. No. 94842 of 2020 dt. 28.01.2021)