Assessee incorporated under provisions of section 8 of Companies Act, 2013, was established with main object to develop training and research centre to facilitate skill development to entire chain of work force engaged at various levels in garment and textile industry . It had filed an application seeking registration under section 12AA of the Act .  CIT (E)  held that  assessee’s objects had elements of commercial/business nature activities, thus, proviso of section 2(15) would apply, and, accordingly, he rejected assessee’s application for registration. On appeal the Tribunal held that  objects were not for private or personal interest of members but same were to promote garment industry in general . The assessee by virtue of being incorporated under section 8 of Companies Act, 2013, had committed to have activities for promotion of its objects and intended to apply its profits or income in promoting its objects and prohibited payment of any dividends to its members .  Registration was  granted . The appeal was filed delayed because of the COVID-19 pandemic’s outburst and the state’s lockdown. Since such delay was beyond the control of the assessee, the same is condoned