The assessee, a partnership firm engaged in construction, received a completion certificate for its housing project in AY. 2024–25 and claimed deduction under section 80IBA of the Act .  Although audit reports were filed in time, the return of income was delayed by 45 days due to the managing partner’s illness. The Principal Commissioner rejected the application for condonation of delay, stating that professional assistance was available and supporting documents for deduction under section 80IBA were not submitted.  On writ the High Court held that being guided by professionals does not eliminate the possibility of genuine delay, and that there is no legal requirement to substantiate the deduction claim at the stage of condonation. It observed that non-condonation would result in denial of a substantial claim, causing genuine hardship. Accordingly, the delay was condoned, and the department was directed to reopen the portal to enable filing. Referred , K. S. Bilawala v. PCIT  [2024] 158 taxmann.com 658 (Bom)( HC) .   ( AY. 2024 -25 )  (W.P. No. 10698 of 2025, dated 4-8-2025)