Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A - Income Tax - 22/2022

Circular No. 22/2022 F.No.197 / 93 / 2022- IT A-I Government of India Ministry of Finance Department of Revenue Cen tral Board of Direct Taxes New Delhi, the 01 st November, 2022 Sub: Co ndonation of delay under section 119(2)(b) of the Income-tax A ct, 1961 in filing of Form No.10A- Reg. On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form N o. 10A , the Central Board of Direct Taxes (the Board) in exercise of its powers under Section 119 of the Income-tax Act, 1961 (the Act) extended the due date for filing Form No . 10 A required to be filed on or before 30.06.2021, to 31.08.2021 by Circular No . 12 / 2021 dated 25 . 06 . 2021 , and further to 31.03.2022 by Circular No. 16/2021 dated 29 . 08.2021 2. Representations have been received by the Board stating that Form No .10 A in some of such cases could not be filed by 31 . 03.2022. It has been requested that the delay in filing of Form No.10A in such cases may be condoned. 3. On consideration of t he matter , with a view to avoid genuine hardship to such cases , the Board, in exercise of the powers conferred under section 119(2)(b) of the Act , hereby condones the delay upto 25.11.2022 in filing Form No.10A under sub-clause (i) of clause (ac) of sub - section (1) of section 12A / clause (i) of first proviso to clause (23C) of section 10 / clause (i) of first proviso to s ub-section 5 of section 80G I fifth proviso to sub-section 1 of section 35 of the Act, which was required to be made electronically on or before 31.03 . 2022 . (Sourabh Jain) Un der Secretary (ITA-I)