filing of form for getting approval u/s 35

Sir, A company regd under sec 8 of the Companies Act, doing statistical  research wants to apply u/s 35(1)(iii) of Income Tax Act. Prescribed form for getting approval be adviced.  whether it can be applied for the year 2020-21. condonation is required,  kindly advice.

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  Whether the Tribunal can condone the delay of seven years in fling the miscellaneous application for restoration of appeal u/s 254 (2) of the Act ?

Appeal by I.T.A.T was dismissed due to 'Non-Prosecution' on 13/07/2015 since no adjournment application was filed nor anyone on behalf of appellant appeared on 13/07/2015. The Appellant is basically agriculturist . The advocate engaged for appeal before I.T.A.T had expired. Appellant came to know about Tribunal order recently. If M.A. is filed with Affidavit explaining the above facts and application for condonation of delay, what is the possibilities of accepting the same, keeping in mind the delay of 7 years and particularly provision of Section 254(2) . Kindly give case laws.

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