ORDER

PER A. MOHAN ALANKAMONY, AM.:

Both these appeals are filed by the assessee against the orders of the Ld. CIT (Exemptions), Hyderabad in F. No. CIT(E)/Hyd/ITAT/12A & 80G/23/2017-18, dated 17/06/2017 passed U/s. 12AA & 80G of the Act with respect to the application filed by the assessee in Form-10A and Form No. 10G on 29/03/2014 seeking registration U/s. 12AA of the Act and recognition U/s 80G of the Act.

2. On perusing both the appeals, we find that the appeal No. 2200/H/2018 is a duplicate appeal filed against the same order of the Ld. CIT (E) cited supra. Therefore, this appeal of the assessee stands dismissed and we take up the appeal No. 2199/H/2018 for adjudication.

3. At the outset, Ld. AR submitted before us that there is a delay of 11 days in filing the appeal before the Tribunal. In this regard, Ld. AR brought our attention towards the affidavit filed by the assessee as well as the affidavit of the Ld. Counsel for the assessee seeking condonation of delay wherein the reason for not filing the appeal within the prescribed time limit was explained. For reference, the relevant portions from the affidavit is extracted herein below:-

“I, M.V. Anil Kumar S/o. M.V. Subba Rao, Ad