Condonation of delay under section 119(2)(b) permits delegated officers to admit late Form filings subject to reasonable-cause conditions. Condonation under section 119(2)(b) authorises Principal Commissioners/Commissioners to admit delays up to 365 days and Principal Chief Commissioners/Chief Commissioners/Director Generals to admit delays beyond 365 days for late filing of Form Nos. 9A, 10, 10B and 10BB, subject to satisfaction of reasonable cause and genuine hardship. Applications must be made within three years from the end of the relevant assessment year (for applications filed on or after the Circular), should be disposed of within six months where possible, and delay in respect of Form 10 additionally requires that accumulated amounts be invested or deposited in modes specified under section 11(5).