Tribunal held that the  assessee had completed audit as on September 2, 2008, but the return was uploaded belatedly. The reason given was that the computer got infected and it took some time to set it right so that the assessee could upload the entire data. The reasoning given was supported by a certificate from a computer specialist, who attended to the problem. Therefore, the explanation was reasonable. Hence the delay was not an intentional delay but beyond the reasonable control of the assessee. The return was to be considered as return filed prior to due date. The Assessing Officer was directed to allow the exemption.( AY.2008 -09)