Allowing the petition, the Court held that   there was no allegation of lack of bona fide in uploading or e-filing form 10B, and uploading it belatedly. It is also evident that the Department had in a perfunctory manner rejected the application filed by the assessee for condoning the delay, without considering the fact that the staff of the chartered accountant firm had met with an accident, which fell under the circumstances beyond control, resulting in the delay caused in uploading or e-filing of form 10B. The delay was condoned and the Department was directed to allow benefits of sections 11 and 12 to the assessee.