Assessee filing return opting for taxation under section 115BAA but failed to file mandatory form 10-IC within extended period due to covid pandemic and technical glitches in Department’s portal. Tribunal setting aside National Faceless Assessment Centre’s order and directing Assessing Officer to permit assessee to file form 10IC stating that the  delay condonable considering Central Board of Direct Taxes Circular No. 6 of 2022 dated 17-3-20221. On appeal the Court affirmed the order of the Tribunal.  (AY.2020-21)