Assessee-company filed application under section 119(2)(b) seeking condonation of delay in filing its return. Chief Commissioner rejected it on the ground that there was no reasonable cause for delay in filing the return of income. On writ, the Court held that, except for the relevant assessment year, there was no default on the part of the assessee in filing the return in any earlier or subsequent assessment years. The assessee had submitted that the audit report and return of income could not be furnished within the prescribed time period as certain disputes had arisen between directors of the company with respect to some contents in the financial statements and other management issues, which subsequently resulted in proceedings before NCLT. Court condoned the delay, and the department was directed to open a window on the e-filing portal to enable the assessee to upload the return of income. (AY. 2022-23)