ORDER

PER MANU KUMAR GIRI, JM:

This appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-19 dated 29.08.2025.

2. Facts of the case are as under: The appellant submitted its return of income on 26.10.2018 within the prescribed due date, declaring a total income of Nil, as it had obtained approval for exemption under Section 10(23C).

However, due to an inadvertent error in the auditor’s office, Form 10B was filed on 26.10.2018 (Acknowledgment No. 348247361261018), under the mistaken belief that it was the correct form. Upon receipt of the notice, this mistake was identified. Immediately thereafter, the auditor rectified the error by filing the revised return in Form 10BB on 04.07.2020 (Acknowledgment No. 380701291040720). This correction was made within 612 days from the due date.

Subsequently, the appellant filed a petition on 15.09.2020 seeking condonation of delay in filing Form 10BB. However, the Commissioner of Income Tax (Exemptions), Chennai rejected the request on the ground that the delay exceeded the authority vested in the office. In accordance w