The  assessee  could not submit application Form No. 10 AB, due to some technical glitches he could not succeed in submitting his application form through online mode. On writ the petitioner prayed that  only to the extent of submission of his application Form No. 10 AB. In view of the circular dated 17-7-2022, the purpose would be sub served if the Commissioner is directed to accept the application Form No. 10 AB of the assessee in physical mode treating the same is filed prior to the last date of submission of the application i.e. 30-6-2024 and to decide it on its own merits, considering the period of delay and reasons for delay, as the same has been explained by the assessee that due to technical glitches he could not succeed in filing the application form. Court held that although the Commissioner (E) has not been made a party respondent in the case, yet in the interest of justice, the assessee is directed to submit his application Form No. 10-AB in physical mode to the Competent Authority/Commissioner (E) Bhopal along with an application as well as necessary documents under the circular dated 17-7-2022 within 3 weeks from today, then the Commissioner (E) is directed to consider the application of the assessee treating it as filed before the last date of submission of application form i.e. 30-6-2024, and decide the application on its own merits in accordance with law, and circular dated 17-7-2022. (AY. 2022-23)