The assessee filed an application for condonation of delay of 365 days in filing return and claimed deduction under section 80IB(10) contending that their tax consultant could not file return on time due to his son’s medical urgency, since there was a sufficient cause for said delay and, further, in respect of other assessment years from 2010-11 to 2013-14, authorities had allowed deduction under section 80-IB/(10) of the Act. CBDT rejected the application for condonation of delay. On writ allowing the petition the Court held that the income tax consultant has, stated on oath that his son Master Rishikesh, aged about 15 years having been born handicapped required constant attention and from the first week of October, 2010 his health deteriorated and remained a great concern for him and his other family members. That since there was no satisfactory response he and his wife had quite a bad time in concentrating on his day to day behavior. That they were laboring under severe mental tension by reason of their sons’s detoriating condition. That being a nuclear family except he and his wife no one is at home. That during the very said period his wife was pregnant and also required due care and attention until she delivered a boy in the month of April, 2011. The consultant has also stated on oath that for more than a year he and his wife had to therefore remain watchful about the deteriorating condition of their son. That it is only around February, 2012 that their son could regain normalcy. The affidavit of the income tax consultant which has neither been disputed nor controverted by the respondents is sufficient cause for condonation of delay in filing the application under section 119 (2)(b) of the Act. It would be substantial injustice to assessee if benefit of deduction for relevant year was not given to assessee. The delay was condoned. The Assessing Officer was directed to allow the claim as per law. (AY. 2011-12)