Delay of 691 days and 706 days in filing the appeal  was due to mistake of counsel.Delay is condoned.Held that claim for exemption cannot be disallowed simply because while filing the return of income, wrong sub-clause of S. 10(23C) has been mentioned by mistake. Tribunal also held that non-filing of audit report-Condition of filing audit report under s. 44AB and registration under s. 12A is not applicable to assessee university. It was merely a mistake on the part of the counsel in claiming the exemption by mentioning wrong sub-clause of s. 10(23C). Entitle to exemption. (AY. 2018-19,  2019-20)