In the result, both the appeals of the assessee are partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
80G(5) of the Income Tax Act, 1961 (“the Act” for short). (B) These appeals have been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay