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2020 (8) TMI 325 - AT - Income TaxCondonation of delay - delay of 442 days - Exemption u/s 11 denied - exemption u/s 12A allowed - HELD THAT:- The negligence on the part of the assessee for not taking necessary steps for filing the appeal within the limitation period provided by statute cannot be considered as a reasonable or sufficient cause. Even the assessee is very casual in explaining the reasons in the application of condonation of delay which is not supported by a affidavit. The cause explained by the assessee is much less then the sufficient cause as to why the appeal was not filed within the limitation or immediately after expiry of limitation period. In the absence of any detail as to what steps the assessee took to reach to the decision of challenging the impugned order and filing the present appeal and why the assessee has not filed the present appeal as soon as possible even after expiry of the limitation period. The explanation for delay of 442 days in our view is insufficient, unsatisfactory and unreasonable. Therefore, the vague explanation without any particulars or details cannot be accepted as a reasonable cause. Accordingly, the application for condonation of delay is dismissed and consequently the appeal of the assessee is not maintainable being barred by limitation. Since the appeal of the assessee is found to be barred by limitation, therefore, we do not propose to go to the merits of the appeal. Appeal of the assessee is dismissed.
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