K.M. Joseph, J.

Heard Mr. H.M. Bhatia, learned counsel for the appellant and Mr. Mohit Maulkehi, learned counsel for the respondent writ petitioner on the Application for condonation of delay.

2. There is delay of 31 days in filing the present Special Appeal.

3. Having heard the learned counsel for the parties, we are of the view that the Application for condoantion of delay must be allowed. Accordingly, the Application for condonation of delay will stand allowed and the delay of 31 days will stand condoned.

4. Respondent in the writ petition is the appellant. Reliefs sought in the writ petition are as follows:

“1. A writ, order or direction in the nature of certiorari quashing the impugned order dated 20.09.2013 (Annexure No. -01) passed by the respondent.

2. A writ, order or direction in the nature of mandamus directing the respondent for de-novo consideration of the application dated 20.09.2013 on full and correct facts and to grant to exemption u/s 10923C)(vi) of the I.T. Act, 1961 to the petitioner society.”

5. Briefly put, the case of the petitioner is as follows:

Petitioner is a registered Society, duly registered under the Societies Registration Act, 1860. The purpose and