Delay in filing of appeal was caused due to bonafide mistake hence the delay of 840 is condoned.  On merit   since subsequently upon filing of second application for registration, assessee was granted registration on same set of facts which pointed to fact that assessee had been able to establish that it was carrying on genuine charitable activities, in interest of justice, matter was to be restored to Commissioner (E) to consider first application of assessee afresh, in accordance with law. (AY. 2019-20)