Respondent-Authority approved Research and Development facility of petitioner only with effect from 1-4-2018 and not from 1-4-2017 on ground that petitioner had submitted Form 3CK only on 27-4-2018 and for approval from 1-4-2017, it should have been filed on or before 31-3-2018 .  On writ the petitioner contended that  though Form 3CK needs to be submitted online, portal of revenue was not working for relevant period and so revenue decided to accept application even in physical form .  Petitioner’s case was that Form 3CK in physical form required signatures of Managing Director but their Managing Director was not available in India from 8-3-2018 till 25-4-2018 and, thus, Form 3CK could be submitted in physical form only on 27-4-2018 .  Allowing the petition the Court held that  merely because petitioner could not submit application in physical form in time, petitioner could not be denied grant of approval on such hyper technical ground  . Court also held   that petitioner satisfying revenue of reasons for non-submission of Form 3CK in physical form before 31-3-2018, revenue should consider request of petitioner to condone delay and grant approval to petitioner for financial year 2017-18 . Petitioner was  directed  to make representation before  the competent authority and the Competent was directed to  consider the said application with in four weeks of receipt of the application   (AY. 2018 – 19)