Assessee-society filed return belatedly and claimed exemption under section 80P. It also filed an application for condonation of delay caused in filing return. Application was rejected. Assessee stated on affidavit that sub-auditor of assessee-society did not make appointment of auditor till 31-10-2018 and on advice of tax consultant, assessee-society filed its return of income on 29-11-2018; thus, delay of getting accounts audited and filing of audit report belatedly by sub-auditor appointed by State would come within purview of provisions of Circular No.13 of 2023 dated 26-7-2023. Allowing the petition the Court held that since the audit report was prepared in the year 2019, filing of the report belatedly by the sub-auditor could be said to be a genuine predicament and, thus, the application filed by the assessee-society for condonation of delay ought to have been allowed. Accordingly, the order rejecting the application of the assessee-society seeking condonation of delay was set aside, and the assessee was to be allowed to file a fresh return within a period of one month. (AY. 2018-19)