324-Day Filing Delay Condoned Due to Trustee's Illness; Quality of Reasons Over Duration Matters for Condonation.

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....Condonation of delay of 324 days - on account of illness of one of Trustee of the assessee-trust during the relevant period - It is a settled proposition that it is not the length of the delay, but the quality of the reasons for delay, which shall prevail in order to adjudicate whether a condonation of delay is merited - delay condoned....