Assessee is  an income tax payee and had been regularly filing its income tax returns for last 23 years. Assessee could not file its return of income under section 139(1) for assessment year 2022-23 for reason that accountant of assessee fell ill and subsequently on account of such illness had to resign due to which books of account could not be finalized which resulted in delayed filing of return.  Assessee had sought for condonation of delay on ground of genuine hardship. CBDT refused to condone delay on ground that assessee had adopted a casual approach and took more than three months’ time to find a suitable replacement for its accountant which constituted wilful negligence on part of assessee and same did not constitute genuine hardship. On writ allowing the petition the Court held that   materials on record did not substantiate any wilful negligence on part of assessee. Delay did not appear to be on account of any negligence or mala fide of assessee as illness and subsequent resignation of accountant was an entirely unforeseen event which amounted to genuine hardship. Accordingly the delay is condoned. The Assessee is directed to file the return within 15 days. Circulars and Notifications : CBDT Circular No. 9/2015, dated 9-6-2015. (AY. 2022-23)