Assessee-society engaged in welfare activities filed its return of income claiming exemption under section 11. Due to inadvertent error on part of auditor/tax professional, audit report could not be uploaded along with return and, accordingly, assessee filed audit report in Form No. 10B belatedly.  Assessing Officer, therefore, denied exemption under section 11 while processing return under section 143(1). Rectification application u/s 154 of the Act was also rejected. The assessee filed an application under section 119(2)(b) seeking the condonation of delay, explaining that the delay was inadvertent and bona fide due to the mistake of the auditor/tax professional; however, the Commissioner (E) rejected the condonation application holding that such lapse could not constitute reasonable cause. On writ  order passed by the CIT was set aside and directed the Commissioner to pass a fresh order on the application filed by the petitioner/applicant under section 119(2)(b) within a period of eight weeks from the receipt of the copy of the order and thereafter proceed in accordance with law. (AY2018-19)