The assessee-trust filed its nil return of income along with Form 10B claiming exemption under section 11. The assessee filed Form 9A on 20-12-2019 on the Income Tax portal along with revised computation. It was noted that assessee adopted this course pursuant to CBDT Circular No. 30/2019, dated 17-12-2019, extending relief for condoning delay in filing such Form 9A, which included assessment year in question i.e. 2017-18. The jurisdictional Assessing Officer wrongly linked and mixed up such issue of belated filing of Form 9A with disallowance of the assessees claim of deduction towards depreciation and capital expenditure under section 11(1), made by the assessee in the assessment proceedings. The assessee during the assessment proceeding for assessment year 2017-18 uploaded a revised note on the Income-tax Portal along with revised computation of income rectifying the mistake in such computation, namely claim of depreciation on fixed assets under section 11(6); expenses towards capital expenditure was revised to certain amount along with deduction under section 11(1) ‘Explanation 1’ clause (2) of Rs. 57.28 lakhs being interest income accrued but not received. Such note of revised computation of income duly furnished/uploaded by the assessee. Circular issued by way of delegated legislation empowered Commissioner of Income Tax to consider and condone applications for delay in filing Form 9A within time, on ground of sufficient cause.. The powers and statutory discretion conferred on the commissioners to condone delay under section 119(2)(b) ought to be judiciously exercised so that undue hardship to the assessee is avoided. A contrary view would militate against the true meaning, purport and language of Section119(2)(b) of the Act which aims at mitigating hardships and ensuring substantial justice to genuine assessee who should not be non-suited purely on hyper technical ground and ipse dixit of the assessing officer. (AY. 2017-18)