For the delay of three days, the Competent Authority did not accept the amount of tax deposited by the assessee and he was not permitted to file Form IV to entirely avail the benefit of the scheme. The Chairman of CBDT also rejected the application for condonation of delay of three days in depositing arrears of tax. The High Court Held that, legal principles laid down by Courts on the subject, delay of three days in depositing arrears of tax deserved to be condoned. (Followed Shekhar Resorts Ltd. v. UOI  [2023] 146 taxmann.com 121 (SC)) of the Direct Tax Vivad Se Vishwas Act, 2020)