CBDT declined to condone the delay of 33 days in filing of return.  On writ, the Court held, that the assessee explained by cogent reasons that the accountant who was handling the work to file returns, etc., suffered the covid 19 virus and due to his indisposed health the completion of work was delayed resulting in the delayed filing of return. The Chief Commissioner could not have been insensitive to the cause which was genuine. The delay was only twenty-three days. The delay in filing the return was condoned and the Assessing Officer was directed to accept the return. (AY.2020-21)