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2020 (10) TMI 745 - AT - Income TaxCondonation of delay - delay of 404 days in filing the appeal - HELD THAT:- While considering the condonation of delay, what is to be seen is whether the interest of the Revenue will stand protected even while recognizing the right of the Assessee to exercise the statutory remedies available to the Assessee and that the statutory right of an appeal cannot be made redundant by dismissing the application for condonation of delay and rejecting the appeal on technical grounds. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be referred. In view of the above, the delay of filing this appeal is condoned. Grant of recognition u/s.10(23C)(vi) - Claim denied as Assessee has not furnished relevant materials before the authorities below. We find that there is a lapse on the part of the Assessee - HELD THAT:- Keeping in view the Assessee status for which it was established mainly to discharge various important aspects on medical education, we are of the opinion that one more opportunity should be given to the Assessee to substantiate his case before the CIT (Exemptions). - we set aside the order passed by the CIT (Exemptions) and we remit the issue back to CIT (Exemptions) to examine the entire issue afresh and decide in accordance with law. Appeal filed by the Assessee is allowed for statistical purpose.
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