Delay in filing ITR by AOP can't be condoned if it fails to report that PAN is allotted to it in sta

IT: Where assessee, an AOP, applied for grant of PAN on 19-1-2005 and department erroneously issued PAN in favour of partnership firm and thereafter assessee in year 2014 applied to Commissioner pointing out error in PAN and requested for giving suitable directions by exercising powers under section 119, this was not a case where hardship could be removed under section 119