The Audit report was prepared in time, i.e. on September, 20, 2017. Due to technical reasons the said report was not uploaded and the same wwas up loaded on April 10, 2019. Delay of 2.5 years  but before passing of the assessment order on  September 24, 2021. The CIT(E) rejected the application for condonation of delay. On writ  allowing the petition the Court held that where for reasons beyond the control of the assessee some delay has occurred in filing the report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accept it at a belated stage. It has been clarified that the exemption available to the trust under section 11 may not be denied merely on account of delay in furnishing the auditor’s report. The word shall occurring in section 12A cannot, under the circumstances, be read as a must making it mandatory for the trust to furnish the auditor’s report along with the filing of the return.  Section 119(2)(b) of the Income-tax Act, 1961 had been enacted with a specific purpose empowering the authorities concerned to condone the delay on the part of the assessee in furnishing or in submitting of the returns or an appropriate application within a reasonable period of time. The provision does not provide for any specific period of time within which the application for condonation of delay needs to be filed and has been enacted to ensure that genuine hardship which an assessee may face can be avoided by condoning the delay, if any, that has occurred and an appropriate application seeking for condonation of delay is filed. Accordingly the Court held that the order rejecting the application  is quashed the delay  is condoned and the Respondent is directed to pass an appropriate order in accordance with law.    (AY. 2017-18)