The assessee filed a revision application under section 264 of the Income-tax Act, 1961, along with a request for condonation of delay. Before this application was disposed of, the assessee filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act). The AO rejected the declaration, reasoning that the revision was time-barred and the delay was not condoned, so no revision was ‘pending’ on the specified date of 31.01.2020. The High Court held this rejection to be incorrect. It ruled that the power to decide on the maintainability and condonation of delay of a section 264 application rests solely with the CIT. As long as the CIT had not passed an order rejecting the application, it remained ‘pending’ for the purposes of the DTVSV Act, thus making the assessee eligible. The Assessing Officer was  directed to process declaration of assessee and pass such order as required in accordance with law. (AY. 2006-07 to 2009-10)