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25 results for “condonation of delay”+ Section 80G(5)(iii)clear

Sorted by relevance

Pune215Chennai152Mumbai150Ahmedabad146Jaipur79Kolkata78Delhi46Bangalore43Hyderabad29Surat25Rajkot19Nagpur15Lucknow13Chandigarh13Agra6Jabalpur6Indore5Amritsar5Panaji4Jodhpur3Cuttack3Cochin3Visakhapatnam2Guwahati1SC1Allahabad1

Key Topics

Section 12A102Section 12A(1)(ac)53Section 80G(5)37Exemption25Section 80G(5)(iii)21Section 253(3)13Charitable Trust12Section 80G9Condonation of Delay

SHRI SARVAJAINK GANPATI USTAV FUND HIRA MENTION NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1273/SRT/2024[NA]Status: DisposedITAT Surat25 Aug 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

Section 80GSection 80G(5)Section 80G(5)(iii)

delay is condoned and the appeal is admitted. 4. Brief facts of the case are that the appellant electronically filed an application for approval under clause (iii) of first proviso to sub section (5) of section 80G

Showing 1–20 of 25 · Page 1 of 2

6
Natural Justice5

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

ITA 18/SRT/2025[NA]Status: DisposedITAT Surat06 May 2025

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 12A(1)(ac)

iii) of clause (ac) of sub-section (1) of section 12A. 4. That the appellant humbly submits that the learned CIT(Exemption) failed to consider the charitable nature of the trust's activities which includes distribution of foods, cloths & education kit to orphan children and poor people and that the rejection order is contrary to the principle of natural justice

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION) , AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

ITA 16/SRT/2025[NA]Status: DisposedITAT Surat06 May 2025

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 12A(1)(ac)

iii) of clause (ac) of sub-section (1) of section 12A. 4. That the appellant humbly submits that the learned CIT(Exemption) failed to consider the charitable nature of the trust's activities which includes distribution of foods, cloths & education kit to orphan children and poor people and that the rejection order is contrary to the principle of natural justice

SHAH MANILAL MOTILAL KHADAYTA,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

ITA 244/SRT/2025[2025-26]Status: DisposedITAT Surat11 Jun 2025AY 2025-26

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 244/Srt/2025 (Hybrid Hearing) Shah Manilal Motilal Commissioner Of Income-Tax बनाम/ Khadayta Chhatralay & (Exemption), Ahmedabad, Aayakar Vs. Bhuvan Mandal Gurjar Bhawan (Vejalpur), Near Sachin Ealiya, Contractor Ni Sheri, Tower, 100 Foot Ring Road, Haripura, Surat-395 003 Anandnagar-Prahladnagar Road, Ahmedabad-380 015 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aants 1271 L (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Section 80G(5)(iii) of Income-tax Act, 1961 (‘in short, the Act’) in absence of valid registration certificate u/s 12A of the Act. 2. Grounds of appeal raised by the assessee for the appeals are as under: “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of the Income

SHREE SURAT SOUTH JARI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 245/SRT/2025[2025-26]Status: DisposedITAT Surat11 Jun 2025AY 2025-26

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.246 & 245/Srt/2025 (Assessment Years: 2025-26) (Hybrid Hearing) Shree Surat South Jari Mandal, Vs. The Cit(Exemption), B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavts8551K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 04/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal of appeal before the Tribunal. In the affidavit, the assessee stated that CIT(E) has passed order u/s 250 of the Act on 02.09.2024. The appeal filed before this Tribunal was required to be filed within 60 days

SHREE SURAT SOUTH JARI MANDAL,SURAT vs. CIT(EXEMPTION), AHEMDABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 246/SRT/2025[2025-26]Status: DisposedITAT Surat11 Jun 2025AY 2025-26

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.246 & 245/Srt/2025 (Assessment Years: 2025-26) (Hybrid Hearing) Shree Surat South Jari Mandal, Vs. The Cit(Exemption), B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavts8551K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 04/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal of appeal before the Tribunal. In the affidavit, the assessee stated that CIT(E) has passed order u/s 250 of the Act on 02.09.2024. The appeal filed before this Tribunal was required to be filed within 60 days

GOODWILL FOUNATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

In the result, appeal of the assessee is also allowed for statistical purposes

ITA 427/SRT/2025[2024-25]Status: DisposedITAT Surat11 Jun 2025AY 2024-25

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)(iii)

5. We have heard both parties on this preliminary issue and find that the delay of 90 and 86 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit for condonation of delays would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing

GOODWILL FOUNDATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

In the result, appeal of the assessee is also allowed for statistical purposes

ITA 426/SRT/2025[2024-25]Status: DisposedITAT Surat11 Jun 2025AY 2024-25

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)(iii)

5. We have heard both parties on this preliminary issue and find that the delay of 90 and 86 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit for condonation of delays would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing

JAINAM CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 174/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.174 & 175/Srt/2025 (Hybrid Hearing) Jainam Charitable Trust, Vs. The Cit (Exemption), 02, Samta Bunglows, Nehru Nagar Ahmedabad Dumas Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2070K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

5. We have heard both parties and perused the materials available on record. We find that the delay of 48 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing. 6. Brief facts

JAINAM CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 175/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.174 & 175/Srt/2025 (Hybrid Hearing) Jainam Charitable Trust, Vs. The Cit (Exemption), 02, Samta Bunglows, Nehru Nagar Ahmedabad Dumas Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2070K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

5. We have heard both parties and perused the materials available on record. We find that the delay of 48 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing. 6. Brief facts

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

ITA 394/SRT/2025[NA]Status: DisposedITAT Surat14 Aug 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Shri Ravikant Gupta, Ld.CIT(DR)
Section 12ASection 80GSection 80G(5)

condoned the delay in filing appeal (ITA No. 393/Srt/2025) by 694 days, and the appeal heard on merit. We further note that both the parties are agree having regarded to the interest of justice, an opportunity should be given to the assessee to present his case before the Ld. CIT(E). We set aside the order

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

ITA 393/SRT/2025[NA]Status: DisposedITAT Surat14 Aug 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Shri Ravikant Gupta, Ld.CIT(DR)
Section 12ASection 80GSection 80G(5)

condoned the delay in filing appeal (ITA No. 393/Srt/2025) by 694 days, and the appeal heard on merit. We further note that both the parties are agree having regarded to the interest of justice, an opportunity should be given to the assessee to present his case before the Ld. CIT(E). We set aside the order

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1307/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1308/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1306/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)Section 80G(5)(iii)

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed for statistical purpose

ITA 332/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

80G(5) which is necessary for raising funds to fulfil the object of Trust. On the facts and in the circumstances of the case the trust may be granted registration as well as approval U/s.80G(5) by setting aside orders under appeal to the file of CIT(Exemption Ahmedabad). The appellant may be allowed to rectify to modify to alter

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed for statistical purpose

ITA 333/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

80G(5) which is necessary for raising funds to fulfil the object of Trust. On the facts and in the circumstances of the case the trust may be granted registration as well as approval U/s.80G(5) by setting aside orders under appeal to the file of CIT(Exemption Ahmedabad). The appellant may be allowed to rectify to modify to alter

PARMARTH TRUST,SURAT vs. INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 920/SRT/2025[2025-26]Status: HeardITAT Surat23 Jan 2026AY 2025-26

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kambleparmarth Trust, The Income Tax Officer, Vs. 43, Royal Park Society, Exemption Ward, Sumul Dairy Road, Surat. Katargam, Surat-395008. [Pan :Aaftp0343Q] (Appellant) .. (Respondent) Appellant By : Shri Raj Shah, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 23.01.2026 Date Of Pronouncement 23.01.2026

For Appellant: Shri Raj Shah, ARFor Respondent: Shri Mukesh Jain, CIT. DR
Section 80G(5)(iii)

Delay Condoned This appeal is filed by the Assessee against the appellate order dated 23.08.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year 2025-26. 3. The facts of the case are that the assessee is a Trust which filed Form No. 10AB seeking approval under section 80G(5)(iii

PARUL GAUSEVA JIVDAYA TRUST,SURAT vs. INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 903/SRT/2025[2025-26]Status: HeardITAT Surat23 Jan 2026AY 2025-26

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kambleparul Gauseva Jivdaya Trust, The Income Tax Officer, Vs. 13-17, Vinayak Society-2, Exemption Ward, Near Swaminarayan Mandir, Surat. Punagam, Surat-395010. [Pan :Aaftp0326 H] (Appellant) .. (Respondent) Appellant By : Shri Raj Shah, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 23.01.2026 Date Of Pronouncement 23.01.2026

For Appellant: Shri Raj Shah, ARFor Respondent: Shri Mukesh Jain, CIT. DR
Section 80G(5)(iii)

Delay Condoned This appeal is filed by the Assessee against the appellate order dated 23.08.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year 2025-26. 3. The facts of the case are that the assessee is a Trust which filed Form No. 10AB seeking approval under section 80G(5)(iii

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 198/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 253(3)

80G(5) of the Act. 2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late by 436 and 289 days in terms of provisions of section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both appeals before this Tribunal. In the affidavit, it has been stated that