In the result, both appeals of the assessee in ITA Nos
Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)
condone the delay in filing the appeal and admit the same for adjudication. 4. The facts of the case are that, the assessee, which is a company incorporated under section 8 of the Companies Act, 2018 filed an application before the ld. CIT (Exemption) for registration under section 12AB and for approval under section 80G(5). The assessee was provisionally