Assessee, a charitable trust, filed its return of income along with Form 10. However, Form 10B was inadvertently not filed by the Chartered Accountant along with the return. Subsequently, assessee filed a belated Form 10B and also filed an application for condonation of delay under section 119(2)(b), which was rejected. On writ, the Court held that inadvertent oversight had occurred in not filing Form 10B due to impending due dates and the overwhelming workload of CA. Since the delay in filing Form 10B was due to inadvertent oversight of CA, the same was directed to be condoned by the authority concerned under section 119(2)(b) of the Act. (AY. 2018-19)