Held that  the return was filed in form 7 and form 10B on March 31, 2021 and March 30, 2021 while the extended due date for filing the return in the relevant assessment year was February 15, 2021. Due to the covid-19 pandemic, the Supreme Court had extended the period of limitation with respect to judicial or quasi-judicial proceedings. Therefore, there was no delay in filing the return or form 10B. The order of the Commissioner (Appeals) was set aside and the Assessing Officer was to allow the exemption claimed under section 11 of the Act.(AY. 2020-21)