Assessee filed loss return on 23-3-2021 after delay of 36 days and sought condonation of delay. Principal Chief Commissioner rejected application for condonation of delay. On writ allowing the petition the Court held that  since Chartered Accountant of assessee had filed affidavit before Principal Chief Commissioner stating that there was marriage of her elder sister on 16-2-2021 and she was discharging her family obligations and had taken responsibility mentioning that there was failure on her part to file return before due date, case of assessee fell within sweep of phrase ‘genuine hardship’ used in section 119(2)(b). Accordingly  the delay in filing return was   condoned. Circulars and Notifications : Circular No. 9/15, dated 9-6-2015 (2015)  374 ITR  25 (St).  (AY. 2020-21)