IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3328 & 3331/Del/2025 Swavalamban Avan Vs. Commissioner of Income (E)

Swabhimaan Foundation Delhi RZ-54/5A, Gali No. 4, Raj Nagar-2 Palam Colony, New Delhi-

110077 PAN No.ABETS8469G Appellant Respondent Assessee by Ms. Prem Lata Bansal, Sr. Advocate Sh. Shivang Bansal, Advocate Revenue by Ms. Amisha S. Gupt, CIT (DR)

Date of Hearing 20.11.2025 Date of Pronouncement 14.01.2026

ORDER

PER C.N. PRASAD, JM, These two appeals are filed by the assessee in rejecting registration u/s.12A and 80G of the Act by the Ld. CIT(E)

order dated 10.03.2025.

2. These two appeals are filed with the delay of 11 days and the assessee has filed petition for condonation of delay alongwith affidavit explaining the reasons for the delay. Considering the rival submissions and the reasons explained by the assessee in filing the appeals with the delay of 11 days we find that the assessee has reasonable cause in not presenting these appeals in time and accordingly delay of 11 days in filing these appeals is condoned and the appeals are admitted for hearing on merit