Assessee-HUF incurred losses in the relevant assessment year.  Assessee’s books were duly audited, and the tax audit report was uploaded on the income tax portal within the due date. However, assessee could not file the return before the prescribed due date. Consequently, assessee filed an application for condonation of delay in filing return for the relevant assessment year. Chief Commissioner rejected the said application.  On writ, the assessee claimed that it was eligible to carry forward such losses and set off the same against income of future years and if the delay was not condoned, it would face genuine hardship. It was noted that the Chartered Accountant of assessee was preoccupied with his family function, which resulted in the non-filing of the return. It was also noted that the audit report had been duly certified and losses of the assessee were not doubted. As soon as the function was over in the family of CA, an application was made straightaway under section 119(2)(b). The Court held that the Chief Commissioner could not have rejected the application as filing a return for claiming benefit under the provision of Act was procedural and the benefit accrued to the assessee could not be taken away on account of technicalities when there was a genuine hardship. The matter was remanded to the Chief Commissioner to pass a fresh order to condone the delay in filing the return.  (AY. 2023-24)