ITAT ought to have condoned 53 days' delay in preferring appeal...

ITAT ought to have condoned 53 days' delay in preferring appeal as appellant explained delay occurred due to wrong advice of counsel to reapply for registration u/s 12A, and thereafter realizing mistake after delay in deciding reapplication. Cause shown for delay supported by affidavit uncontroverted by Revenue. Rejection would seriously impact appellant's tax exemption claim u/s 11 & 12 without allegation of mala fide or deliberate delay. Delay bona fide based on counsel's wrong advice. HC set aside ITAT order and condoned 55 days' delay in filing appeal.