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TMI Blog2016 (4) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Authorized Representative. From the conduct of the assessee, it is evident that the assessee is not vigilant in pursuing the appeal and also it appears that the assessee is not serious in complying with the provisions of the Act. Further from the facts of the case, we do not find the assessee to be engaged in activities in accordance with the objects specified in the trust deed. In these ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition for condonation of delay on 15.02.2016 stating as follows:- i) The assessee had handed over the order of the learned Commissioner of Income Tax rejecting the registration under section 12AA of the Act to its Chartered Accountant for further course of action however, he failed to do so. ii) The assessee had entirely relied on the Chartered Accountant for pursuing the appeal. iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay in filing the appeal for 1902 days, we do not find any merit in the submission made by the learned Authorized Representative. From the conduct of the assessee, it is evident that the assessee is not vigilant in pursuing the appeal and also it appears that the assessee is not serious in complying with the provisions of the Act. Further from the facts of the case, we do not find the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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