condonation of day

Is it a refund  income  tax  case  ?. 

1. According to sec 119(2)(b), condonation for the delay in filing IT returns will be allowed provided circumstances which are beyond the control of the assessee. 
2. The time limit for filing application is 6 years from the end of the AY. File an application to the relevant AO and get the confirmation order from him regarding condonation for the delay. 
3. If the AO thinks the reason is unreasonable he may not accept your condonation application and reject the same. However it is to be noted only after getting the confirmation from the AO, a return can be filed. 
4. There are no specific reasons contemplated under this provision but generally, it is based on each AO to deal with the case to case basis and health issues are normally accepted. 
Please correct me if the above solution has an alternative view.