The Petitioner had made an application for condonation of delay on 13th August, 2022, for condoning the delay of two days in filing the Return of Income for Assessment Year 2021-22 due to technical difficulties on Income-tax portal and an incident of fire at office of Chartered Accountant leading to stoppage of electricity supply to entire building. Despite repeated reminders, the same had not been decided by the Assessing Officer/Respondent. In support the Petitioner has also relied on to the Circular No.19 of 2023 (F No.173/32/2022-ITA-I) dated 23rd October, 2023 issued under Section 119, read with Section 115 BAA of the Income Tax Act, 1961 and Rule 21AE of the Income Tax Rules, 1962, in the present case, the delay is of two days in filing of the Return, however, since the Petitioner had filed its Form 10 IC on 22nd February, 2022, the Petitioner was entitled to the benefit of Clause 3 (iii) of the said Circular in condoning the delay for filing Form 10-IC.(AY.2021-22)