The writ petition was filed by the Chartered Accountants Society of Uttarakhand for extension of due date for filing the return and Audit Report   due to Covid-19. The court observed that admittedly, due to the Covid-19 pandemic a large number of assessees still found it difficult to even meet their chartered accountants and to file their audit reports and returns. Therefore, the petitioner was permitted to submit a fresh representation, voicing all the grievances, with regard to the consequences which would flow from the different provisions of the Act. The Central Board of Direct Taxes was directed to leniently consider the representation and accordingly pass an order. (AY.2021-22)