2021 (4) TMI 340

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....o our notice that there is a delay of 784 days in filing of both these appeals. Assessee has filed an affidavit dated 5th Feb., 2019 requesting for condonation of delay stating reasons for delay, as under. "I, Sushil Kumar, S/o. Late Sham Sunder Mehta, aged about 56 years, R/o. 3/15, Subhash Nagar, New Delhi-110027 do solemnly affirm and state on oath as follows: 1. I am the Executive Secretary for the appellant Federation which filed an appeal before the Honourable Tribunal and is conversant with facts of the case and competent to depose in this affidavit. 2. The impugned order of the learned CIT(E) was received by the appellant on 04.06.2016. The appeal should have been filed before the Hon'ble Tribunal on or before 03.08.2016. ....

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.... regard to amendments, he enquired the reasons for such amendments and on coming to know about the order of the rejection of registration ix] S. 12A and approval u/s. 80G enquired about filing of appeal. Having come to know that no appeal was filed, he immediately directed for filing an appeal before the Hon'ble Tribunal. As per the instructions of Mr. Radhakrishna Mathur, we have identified the present counsel and met him in the second week of September, 2018 and on our instructions the appeal is prepared and filed before the Hon'ble Tribunal, however with a delay of 784 days. Thus the delay is due to inadvertence and ignorance of legal procedure. The Society does not gain anything by filing the appeal with a delay. 4. It is subm....