Dismissing the petition wherein the CBDT declined the delay of five months in filing of return  as the assessee failed to provide proof of illness of the Auditor . Court also observed that , discipline on time limits regarding filing of returns had to be complied and respected, unless compelling and good reasons were shown and established for grant of extension of time. Extension of time could not be claimed as vested right on mere asking and on basis of vague assertions without proof. On facts no proof regarding nature of illness or medical emergency suffered by auditor and how long auditor was incapacitated and could not work was not proved  .Accordingly the assessee was rightly denied benefit u/s 80IB as there was no reasonable ground for extension of time in filing of return. ( AY.2006 -07)