Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble
delay of 163 days is condoned, and the appeals admitted for adjudication. 3. The Ld.AR stated that the assessee applied for provisional registration and registration to the assessee trust before the Ld.CIT(E). But for contravening provisions of section