Assessee-trust filed return of income on 14-3-2022 and also furnished Form No. 10B. Assessing Officer denied exemption under section 11 holding that Form No. 10B/10BB was not filed in time. CIT(A) allowed the exemption.  On appeal the Tribunal held that since upto March, 2022, country was passing through COVID-19 Pandemic and due dates for filing of return of income as well as compliance made by assessee also fells during that period, in such circumstances, delay caused in filing of Form No. 10B was to be condoned and the order of CIT(A) allowing the claim is affirmed.   (AY. 2021-22)