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of The HC allowed the petition and granted relief, holding that a 31-day delay in filing Form No.10B for AY 2020-21 constituted reasonable cause warranting condonation under section 119. The Court found the preponement of the Form No.10B due date for AY 2020-21, inadvertent oversight by the Petitioner and their auditor, pandemic-related lockdowns, and closure of the Petitioner's institution to be bona fide explanations. It concluded that refusal to condone delay would have caused genuine hardship by depriving the Petitioner of exemption under section 11 and by sustaining a demand. The HC quashed the impugned order under section 119(2)(b) and condoned the 31-day delay.
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