The assessee, a registered public charitable trust, filed Form No. 10B for AY 2018-19 belatedly with a delay of 700 days, attributable to the illness and subsequent death of its president, which disrupted the day-to-day affairs of the trust. Its application under section 119(2)(b) for condonation of delay was rejected by the Revenue. Allowing the writ petition, the High Court held that there was no allegation of any mala fide intention in belated filing of Form No. 10B, nor was the charitable status of the assessee in dispute. The Court observed that although limitation provisions are intended to attach finality, where the Legislature confers wide discretionary powers to alleviate hardship, such powers must be exercised in a reasonable, equitable and judicious manner. Since the assessee substantially fulfilled the conditions for exemption and the delay was occasioned by genuine hardship, denial of exemption on a mere technical ground was unjustified. Accordingly, the order rejecting condonation was quashed and set aside, the delay was condoned, and the assessee was permitted to upload Form No. 10B. (AY. 2018-19)