The assessee claimed exemption under an incorrect sub-clause of section 10(23C) due to an error committed by its Chartered Accountant. The Tribunal held that the assessee was substantially financed by the Government and otherwise fulfilled all the conditions of section 10(23C)(iiiab). A mere mistake in quoting the wrong provision could not deprive the assessee of the statutory exemption. The assessee, an agricultural university, explained that its Chartered Accountant had misrepresented that the appeals had already been filed and it became aware of the default only upon receipt of recovery notices. Considering that the university officials had no specialised tax knowledge and had acted bona fide, the Tribunal condoned the delays of 691 days and 706 days in filing the appeals.  (AY. 2018-19 & 2019-20).