Petitioner had engaged the services of Chartered Accountants who audited petitioner’s accounts and also of the undertaking M/s Creative Industries, which was run by petitioner as the sole proprietor. The audit report obtained under Section 44AB of the Act was filed along with the return of income and there was no reason to believe that Form 10CCB had not been uploaded by the Chartered Accountants. No unfair advantage has been obtained by petitioner on account of this inadvertent error. Therefore, the inadvertence/ oversight in uploading Form No. 10CCB by the auditor/ the Chartered Accountants of petitioner were circumstances beyond the control of petitioner and would constitute a reasonable cause for not uploading Form No.10CCB along with the return of income. The legislature has conferred power on CBDT to condone the delay to enable the authorities to do substantive justice to the parties by disposing the matter on merits. Routinely passing the order without appreciating the reasons why the provisions for condonation of delay has been provided in the Act, defeats the cause of justice. In the circumstances, the impugned order was set aside and quashed. The Hon Court directed to place a Copy of this order to the Chairman of CBDT, so that suitable actions are taken to comply with the directions given by this court. (AY. 2016-17)