Where assessee-trust filed Form 10 after the due date for AY 2021-22 and Commissioner (E) rejected the application for condonation, since return had been filed during the extended period on account of COVID-19 pandemic, assessee had been diligent and punctual in filing Form 10 in earlier years, there was no mala fide intention and no undue advantage was gained on account of delay, sufficient cause was shown for condonation of delay and, therefore, impugned order passed by Commissioner (E) was set aside and delay in filing Form 10 was condoned. (AY. 2021-22)