The assessee submitted an application under section 119(2)(b) before the Commissioner stating that on the grounds of his old age and on account of the illness of his wife he was not able to send the acknowledgment to the Central Processing Centre within the stipulated time and also filed form-26AS which reflected the tax deducted at source. The Principal Commissioner rejected the assessee’s application for condonation of delay in sending the acknowledgment to the Central Processing Centre stating that no reasonable cause had been shown by the assessee for the delay in sending ITR V to the Central Processing Centre. On a writ petition allowing the petition, that reasonable cause for the delay was explained in the application submitted by the assessee. It was a case of genuine hardship to the assessee and the discretion should have been exercised in favour of the assessee. There was certainly a delay and the assessee was aged about 78 years, his wife was critically ill and was hospitalised for more than two months and he was running for the treatment of his wife. A discretion had been provided to the Principal Commissioner to condone the delay in such cases by the Central Board of Direct Taxes in the Circular dated June 9, 2015 ([2015] 374 ITR (St.) 25). The Principal Director was directed to process the refund as claimed by the assessee condoning the delay. (AY.2015-16)