Held that the original return filed for the assessment year 2019-20 dated November 26, 2019 depicted that the assessee had filed the return well within the time-limit specified under Explanation 2 to section 139(1) of the Act which was November 26, 2019. The Commissioner (Appeals) by recording the wrong date of filing of the return by the assessee, i. e., February 20, 2020 for the assessment year 2019-20, erroneously held that the assessee had filed the return belatedly, which ultimately resulted in not allowing the loss claimed by the assessee for the assessment year 2019-20. On the facts, the Commissioner (Appeals) had committed error in not allowing the carry forward of losses. The Assessing officer is directed to allow the carry forward the loss as   claimed by the assessee.(AY.2020-21)