Assessee, a former cricketer, had offered to tax a sum received from BCCI as one-time benefit in recognition of his services to Indian cricket. Subsequently, assessee was advised that said one-time benefit received from BCCI was exempt under section 56(2)(vii)  of the Act.  The assessee filed an appeal before CIT(A) which was delayed by 1993 days. CIT(A) refused to condone the delay. On appeal the Tribunal condoned the delay and held  that one-time benefit received from BCCI in recognition of services would be eligible for exemption under section 56(2)(vii) as BCCI is a trust or institution registered under section 12AA. The Tribunal also held that  since assessee had voluntarily come forward to offer one-time benefit received from BCCI to tax in return of income, said receipt could not be brought to tax merely because assessee had offered erroneously in return of income. (AY. 2013-14)