Allowing the petition the Court held that the Commissioner while passing the order ought not to have rejected the application for condonation of delay as well as the revision petition. It was not in dispute that the Commissioner himself had granted exemption in subsequent years to the assessee and the Central Board of Direct Taxes’ Instruction No. 13 of 2006, dated December 22, 2006, clearly laid down that up to six years’ application for refund can be entertained, but in the present case it was only two years. The order was not justified.  Court also observed that, it is well-settled that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred for the other side cannot claim to have a vested right in injustice being done because of a non-deliberate delay. Matter remanded to the Commissioner .(AY. 2008 -09 , 2012-13, 2013-14)