The assessee is a  society running a  college and imparting education to the students belonging to back ward  area.  Special Officer was appointed only to mange the school. The AO has raised the demand of Rs.83,74,558.  The assessee has not filed the appeal on due date. The assessee moved high Court to condone the delay in filing of the appeal. Considering the interest of the students and staff members, the High Court condoned the delay and directed the Officer in charge to file the appeal and also directed the CIT(A)  to dispose the appeal with in three months.  (AY. 2010-11)