Bench: The First Appellate Authority. Before The Ld. Addl./Jcit(A), The Assessee Gave The Reasons For Said Delay As Under:
condoning the delay of filing appeal and failed to adopt the settled principle of liberal interpretation applicable to institutions serving a non- profit motive. It is a well-established principle of law that the expression "sufficient cause" must be interpreted liberally, particularly in matters involving charitable organizations whose objective is to serve the public good and not to earn profits