Where assessee-company opted for taxation under section 115BAA and filed its return and Form 10-IC belatedly, since books of account had been finalised before the due date, return and Form 10-IC were filed simultaneously and delay of 15 days was attributable to oversight of Chartered Accountant, assessee had demonstrated bona fides and there was no reason to disbelieve its explanation; further, filing return within due date under section 139(1) was not a condition precedent for claiming benefit under section 115BAA; accordingly, order rejecting application for condonation was set aside and delay in filing Form 10-IC was condoned.  (AY. 2021-22)