N,B, and C are the elements of second period. These elements cannot form pπ−dπ bonds as they do not possess d− orbitals in their valence shell. On the other hand, S, an element of third period has, 3d orbitals and, hence, can form pπ−dπ bonds with oxygen. In this bonding, the d− orbitals of S overlap with the p - orbitals of the O atom.