आदेश/ORDER

PER S. R. RAGHUNATHA, AM :

The present appeal filed by the assessee are directed against order passed by the learned Commissioner of Income Tax, Appeal, ADDL/JCIT (A), Jodhpur, dated 23.12.2024 for assessment years 2018-19.

2. At the outset, we find that there is a delay of 32 day in appeals filed by the assessee. The assessee filed an affidavit explaining the reasons for delay in filing the appeal. After hearing both the parties, we find that there is a reasonable cause for the assessee in not filing appeals on or before the due date prescribed under the law and thus, in the interests of justice, we condone delay in filing of appeals and admit appeals filed by the assessee for adjudication.

3. The assessee has raised the following common grounds of appeal:-

1. The order of the CIT(A) upholding the denial of exemption u/s.11 of the Act by the AO, CPC is bad in law, opposed to law and facts and is liable to be quashed.

2. The Appellant being possessing valid registration u/s.12AA of the Act, the CIT(A) erred in upholding the action of AO in denying the exemption, without adverting to the facts and circumstances of the case and the grounds and submissions of the appellant

3. The