The assessee is a Charitable trust claiming exemption under section 11 of the Act. During the year under consideration, the trust filed Form 10B with a delay of 24 days. Accordingly, the assessee’s claim for exemption was denied. Aggrieved, the assessee filed a condonation application under section 119 of the Act approximately nine months after denial of the assessee’s claim for exemption. The assessee’s application was rejected by the PCIT on the grounds that the condonation application was not filed instantly but after approximately 9 months. Aggrieved, the assessee filed a writ before the Hon’ble Bombay High Court  which granted relief to the assessee holding that the delay of nine months is not such that the PCIT should deny the assessee’s application. Relying on the decision in case of Sarvodaya Charitable Trust v. ITO (exemption) [2021] 278 Taxman 148 (Guj)(HC)  it was held that an assessee should not be denied the exemption under section 11 of the Act merely on account of the bar of limitation when it fulfils all the conditions for availing such an exemption since the legislature has conferred discretionary powers for condonation of delay. Further, the Hon’ble Bombay HC also recognized that if the delay is not condoned, it would lead to genuine hardship to the assessee as it would be denied an exemption under section 11 of the Act of a substantial amount.