Charitable Trust's tax exemption appeal accepted despite delay due to counsel's wrong advice.

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....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.....