On a writ petition against the order under section 119(2)(b) of the Income-tax Act, 1961 seeking condonation of the delay in filing the return, the High Court held that ignorance of law was not an excuse, that the assessee had filed his return for the AY. 2011-12 within the time limit and was aware of the process of filing the return, and that the finding that there was no genuine hardship or reasonable cause for late filing of the return was justified. The court held that the order in question was clear and cogent and had been passed with the approval and sanction of the Principal Chief Commissioner (IT), and that there had been no violation of principles of natural justice. SLP is dismissed.  (AY 2011-12)