Where the assessee-company opted for taxation under section 115BAA in its return filed within the prescribed due date but filed Form 10-IC belatedly, the High Court held that merely because the return had been processed under section 143(1), the assessee was not disentitled from seeking condonation of delay; since the assessee had complied with all the conditions prescribed in CBDT Circular No. 19/2023 dated 23-10-2023, including filing the return within the due date, opting for section 115BAA in the return and electronically filing Form 10-IC within the prescribed extended period, the delay was to be condoned. (AY. 2021-22).