The assessee filed its return with a one-day delay due to a technical glitch on the income-tax portal. The PCIT rejected its application for condonation of delay under Section 119(2)(b), reasoning that the return had already been processed under Section 143(1). The High Court set aside the rejection order, holding that the reason was completely misconceived and showed a non-application of mind. The Court held that the processing of a return could be no ground to reject an application for condoning a bona fide one-day delay. Accordingly, the delay was directed to be condoned. (AY. 2022-23)