Dismissing the appeal of the revenue the Court held that ; the assessee had filed its return electronically on September 30, 2009 and had availed of the filing of Form V through post and that the Department was not in a position to verify either way. It was evident from a conjoint reading of the Board’s Circular No. 3 of 2009 and the circular dated September 1, 2010, that the Board was aware of the difficulties faced in implementation of S. 139C , having regard to the phraseology of section 295B . If the assessee chose to file without a digital signature, under rule 12(3) , there was a conflict of statute. The rule required the assessee not to attach annexures or documents and thus the assessee could not attach Form V or send any scanned form. To mitigate these hardships and difficulties that arose on account of the limited period and the procedure provided, the Board had extended the period for filing Form V up to December 31, 2010 or 120 days from the filing of the return, whichever was later. The extension of such period meant that Form V received during such extended period validated the return originally filed.( AY. 2009-10)