Chief CIT can't condone delay in filing exemption application under sec. 10(23C)

IT : Where assessee's application under section 10(23C)(vi) was rejected on ground that it was filed beyond prescribed date, in view of fact that Chief Commissioner in whom power is vested for condonation of delay is not a Court within meaning of section 5 of Limitation Act, 1963, impugned order rejecting said application was to be confirmed