The assessee had to file his Income-tax return before March 31, 2015 but the Income-tax return was filed on August 22, 2015, and because Income-tax return was belated by about five months, an application was filed on November 15, 2021 under section 119(2)(b) of the Income-tax Act, 1961, for condonation of delay in filing the Income-tax return. The application was rejected on the ground of limitation. On a writ the Court held that the assessee’s application for condonation of delay in filing the Income-tax return on August 22, 2015 was to be restored for consideration in the light of the reasons offered to explain the delay between March 31, 2015 and August 22, 2015 and with the directions to consider the application within a reasonable period from the date of receipt of a certified copy of this order. Court also observed that in the case of a delay in filing an application to condone delay in filing-returns according to the terms of Circular No. 9 of 2015 dated June 9, 2015 ([2015] 374 ITR (St.) 25) the period of six years will have to be computed with reference to the date when the belated Income-tax return is filed.  (AY.2013-14)