The Assessee failed to file its return of income due to the change of auditor and Covid 19 pandemic. The Petitioner then applied under section 119(2)(b) seeking condonation of delay in filing the return. The authority rejected the application. The High Court noted that there were bona fide reasons and unavoidable circumstances. Further, the delay was less than 1 year and was not an extraordinary delay or laches on the part of the Assessee. Hence, the Writ Petition was allowed, and the Assessee was allowed to file the return within the specified time. (SJ) (AY 2020-21)