The application for compounding of application is rejected by the Commissioner on account of delay in filing of the application. On writ the Court held, that the application was filed on January 17, 2020 for compounding the offence under section 276B of the Income-tax Act, 1961. But it was not supported by an affidavit and was not complete. But when on February 5, 2020, the affidavit was filed, that affidavit was filed to verify the statements made in the application dated January 17, 2020. The appropriate authority, having adopted a technical approach, held the main application to have been filed beyond the prescribed period, i. e., January 31, 2020. That was a wrong approach. First of all, the affidavit was filed for verification of the statements in the application dated January 17, 2020. By filing the affidavit, the defect in the application stood removed. Thereafter, it could not be held that the application for compounding was filed on February 5, 2020. The rejection of application for compounding of offences was not valid. Court also observed that where there is a delay in filing an application for compounding an offence a power of relaxation has been granted to the authority who considers the compounding application. Such power shall be invoked in appropriate cases to advance the cause of justice.