The Assessing Officer denied the exemption on the ground that assessee had not e-verified the audit report in Form No. 10B within the prescribed time. Assessee filed an application seeking condonation of a delay of 447 days in uploading/e-verifying Form No.10B. CIT (E)  rejected the application for condonation of delay.  On writ the Court held that the assessee-trust, established more than 25 years ago, had been filing its returns and Form No.10B for all years before Assessment Year 2015-16 within due dates, delay condonation application should have been allowed because failure to upload audit report prior to filing the return, despite obtaining same from auditors well within time, could only be due to human error. Accordingly, the order passed by Commissioner quashed, and the delay in filing Form No.10B was condoned.  Circular No. 10/2019, dated 22-5-2019.(AY. 2017-18)