By way of writ, the assessee challenged the validity of order passed by PCCIT on request for condonation of delay and permission to file return of income for the relevant assessment year 2020-21. The assessee contested that the delay in filing of return was because of Covid-19 pandemic situation that the Accountants and Auditors of the company were not available, and the Company Secretary was not keeping well, filed an application for condonation of delay in filing return. Dismissing, the order, the Hon’ble Patna High Court stated that the PCCIT should have been more lenient and should have considered the reasons file for condonation of delay under section 119(2)(a) and should have taken a lenient view considering the difficulties, which the persons were facing during the period of Covid-19 pandemic and general lock-down during the period. Therefore, he remanded the matter back to PCCIT to consider the condonation of delay and pass an order with four weeks thereafter. (AY.2020-21)