Assessee submitted return of income under section 44ADA.  CPC issued notice to him under section 139(9) and asked him to remove defects in his return of income within 15 days. Assessee could not remove said defects within stipulated time. An application was submitted by assessee on E Nivaran Portal of CPC and CPC asked him to file revised return.However, assessee once again pointed out to CPC that because of certain technical aspect, revised return could not be uploaded on Portal. Assessee made an application before concerned authority and requested to condone delay in filing return of income. Application of assessee  was rejected on the ground that  the assessee had failed to show genuine hardship.On writ the Court held that  the  assessee  had pointed out that lock down during period between March, 2020 to April, 2020 resulted in delay, such delay in filing application for rectification. High Court condoned the delay and directed the petitioner to file a revised return. (AY. 2019-20)