Assessee-trust, filed its return claiming exemption under section 11. Assessee filed Form 10B within the due date through its auditor, but there was a delay of 42 days in its acceptance/verification on the portal by the assessee-trust. Return was processed and accepted under section 143(1). Subsequently, Assessing Officer passed a suo motu rectification order under section 154, disallowing exemption claimed by the assessee and raising a demand. Assessee filed an application seeking condonation of delay in acceptance of audit report. CIT(E) rejected application on the ground that assessee had failed to provide a registration certificate under section 12AA for the relevant assessment year. On writ the Court held that  CIT(E)  had fallen in error in traveling beyond scope of application filed by assessee under section 119(2) and had committed an error in rejecting application seeking condonation of delay on a ground which was not within scope of examination of application seeking condonation of delay. Matter was  remanded to CIT(E) to decide the application in accordance with law, by examining reasons mentioned by assessee.(AY. 2021-22)