The assessee filed and verified the audit report in Form 10B with a delay of 1,290 days. Assessee filed an application before the Commissioner (E) for condonation of delay in filing Form 10B. Commissioner (E) rejected on the ground that the reason of oversight cited by assessee did not constitute reasonable cause warranting condonation of delay in filing of Form 10B. On writ, the Court held that the assessee had been filing its returns and verifying Form 10B for all years before the subject assessment year within due dates. Further, non-filing/verification of Form 10B was due to oversight on the part of the chartered accountant responsible for the same and said chartered accountant left the employment of the assessee abruptly, due to which non-filing/verification did not come to the notice of assessee till issuance of intimation. Court held that since failure to file and verify the audit report prior to filing of return, despite obtaining the same from the auditors within time, could be only due to human error and beyond the control of assessee, delay in filing Form 10B (AY. 2015-16)