Assessee, a charitable trust, was required to file its audit report in Form No. 10B one month prior to due date of filing return. Due to COVID-19 pandemic, due date for filing return was extended from time to time and ultimately till 15-2-2021.  However, assessee filed its Form No. 10B and Form No. 10 electronically on 25-3-2021 and filed its return belatedly under section 139(4) on 27-3-2021 declaring nil income and claiming exemption. Thereafter, an intimation under section 143(1) was issued raising a demand on ground that no forms were filed by assessee Assessee filed an application for condonation of delay in filing return of income, Form No. 10B and Form No. 10 before the Commissioner (E) on 24th February 2025 stating that the delay was attributable to the lockdown imposed by Government in wake of the COVID-19 pandemic.However, same was rejected on the ground that application was filed beyond a period of three years from end of relevant assessment year. On writ, the Court held that delay in filing Form No. 10B and Form No. 10 was minor i.e. around 38 and 69 days respectively. Further, the revenue had already accepted assessee’s reason for delay in filing the return of income. It was also noted that assessee was bona fide pursuing its appellate remedies against the intimation under section 143(1), and subsequently preferred to file an application before the Commissioner (E) whilst appeal proceedings were ongoing. An affidavit was filed, and undertake to pay costs of Rs. 10000.  On facts,  delay in filing Form No. 10B and Form No. 10 was condoned.  Circular No. 16/2024, dated 18-11-2024.  (AY. 2020-21)