Application  for condonation of delay of filing Form No 9A is rejected by the Commissioner. On writ allowing the petition the Court held that   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. Instead, the impugned order makes it evident that the Assessing Officer has mixed up issues of the assessee claiming deductions towards deprecation and capital expenditure made and duly disclosed by it during the assessment proceedings with intentional delay in belated filing of Form 9A attributed to the assessee. In fact the chart relied on by the assessee setting out the revised computation of income by the assessee of Rs. 2.70 lakhs as against that of Rs. 59.99 lakhs not being accepted by the respondents in light of delayed filing of Form 9A by the assessee, would lead to undue financial burden, hardship foisted upon the assessee-trust. Such vital aspect ought to have weighed with the respondents in considering and deciding the aspect of hardship, while rejecting its application for condonation of delay. On the facts the  assessee-trust filed Form 9A along with revised computation for claiming deduction under section 11, however there was delay in filing form 9A due to change in procedure from manual to electronic filing, since assessee filed form 9A along with application for delay condonation within three days from date of extension granted to file such Form 9A vide CBDT Circular, same is directed  to be condoned.   (AY. 2017-18)