Income Tax

Condonation of delay u/s 119(2)(b) for filing of Form No.10A to 25.11.2022

 

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A to 25.11.2022

Circular No. 22 of 2022

F.No.197/93/2022-ITA-1
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
 
New Delhi, the 01st November, 2022

Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 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 No. 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. 10A 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. 10A 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 the 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 (l) of section 12A /clause (i) of first proviso to clause (23C) of section 101 clause (i) of first proviso to sub-section 5 of section 80G / 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) Under Secretary (ITA-I)

Download Circular Click Here >>

Share
Leave a Comment

Recent Posts

  • Prevention of Corruption Act

CBDT Instruction can not absolve persons to explain source of gold within limits specified – SC

Mere CBDT Instructions cannot absolve individuals of their obligation to explain the source and nature of their gold holdings, even…

2 days ago
  • ICSI

Empanelment of General Observers for ICSI Examinations December 2026. Last date 16.11.2026

Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…

4 days ago
  • Income Tax

ITAT address some important issues relating to deduction u/s 80IA

ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…

4 days ago
  • Income Tax

Mere carry forward of loss can not be denied for belated return – ITAT

Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…

2 weeks ago
  • Income Tax

Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material

Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…

2 weeks ago
  • Income Tax

ITAT allows Diwali expenses incurred by assessee as business expenses

Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…

2 weeks ago