Assessee-society filed its return claiming exemption under section 11. The  filed return and in this return assessee disclosed that audit report in Form 10B was physically filed. Assessing Officer rejected assessee’s application for exemption on the ground that the form No 10B was not uploaded within due date. The  application for condonation was rejected. On writ the Court held that   non-filing of Form 10B was due to advice of a professional CA who had filed an affidavit explaining her bona fide and factum of advice.  It was also noted that assessee was not intimated for long time that uploading form electronically was requirement for claiming exemption. Even though length of delay was one of considerations, quality of explanation offered was crucial, and focus must be quality of cause shown in explanation.Since assessee had already filed Form 10B manually within prescribed period, delay in electronically uploading Form 10B was  condoned. (AY. 2014-15)