Assessee, a charitable trust registered under sections 12A and 80G, filed its return for Assessment Year 2016-2017 claiming deemed application of income under section 11(1). Owing to an amendment by Finance Act, 2015, Form No. 9A became mandatory from Assessment Year 2016-17, but the assessee inadvertently did not file it and instead filed Form No. 10. On realizing mistake during assessment, the assessee filed Form 9A, and a condonation application Assessing Officer rejected the claim for deemed application for late filing of Form 9A, raising a tax demand.  Commissioner rejected the condonation application, citing no reasonable cause for delay. On writ, the court held that assessment year 2016-17 was the first year wherein filing of Form No. 9A was prescribed. Further, assessee was a charitable trust carrying on various charitable activities for the last 38 years, and if this delay was not condoned, there would be genuine hardship to assessee, since assessee would be saddled with a huge tax liability, even though it had substantially complied with provisions of section 11. Accordingly, the order rejecting condonation of delay in filing Form No. 9A was set aside and the delay in filing Form 9A was condoned.  (AY. 2016-17)