Held that that the auditor of the assessee-company had filed the balance-sheet with annexures, tax audit report and audit report under section 80-IC of the Act before the due date for filing the return, but had uploaded the return after the due date, despite the fact that digital signatures of the assessee were handed over to him much before the due date for filing the return. The late filing of return was not due to any fault of any of the officers of the assessee, but due to their tax consultants. That that the provisions of section 80AC of the Act are machinery provisions which are directory in nature and not mandatory, due to which, the delay in filing the return of income as a condition contained in the provisions of section 80-IC of the Act could be considered for being condoned. Held  that the Assessing Officer had accepted the sales figures declared in the books of the assessee and did not point out any specific defect or discrepancy in the books or its vouchers nor rejected the books of account before making the addition.  (AY.2014-15)