Assessee, a charitable trust filed its return for assessment year 2016-17 on 6-9-2016, declaring nil income and seeking a refund.  Assessee failed to submit Form No. 10B along with return, which was eventually filed on 15-2-2020, with a delay of approximately 1257 days.  Despite explaining delay as an oversight by their Chartered Accountant/Auditor, condonation application under section 119(2)(b) was rejected by CIT(E). On writ allowing the petition the Court held that  since assessee had been filing its returns and Form 10B for subsequent years within due dates on this ground alone, delay condonation application should have been allowed because failure to file returns for AY 2016-17 could be only due to human error lacking any mala fide intention. On fcats  the  delay was not intentional or deliberate and therefore, assessee could not be prejudiced on account of an ignorance or error committed by professional engaged by it. Delay is condoned. CIT(E) is directed to procced with the return in accordance with law.  Followed,  Sarvodaya Charitable Trust v. ITO (E)  (2021) 278 Taxman 148  (Guj)(HC)   Shree Jain Swetamber Murtipujak Tapagachha Sangh v. CIT (E) [2024] 161 taxmann.com 114 (Bom)(HC).  (AY. 2016-17)