CBDT condones delay in filing of Form 10A which was required to be e-Filed by Mar 31, 2022
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- Last Updated on 2 November, 2022
Circular no. 22/2022, dated 1-11-2022
The Central Board of Direct Taxes (CBDT) received representation stating that Form no. 10A in some cases couldn’t be filed by 31-03-2022 and thus delay in filing of Form 10A may be condoned.
Form 10A is required to be filed by a taxpayer for the following purposes.
a) For filing of an application for re-registration of existing trust registered under Section 12A/12AA;
b) For filing of an application for re-approval of existing trust or institution approved under Section 10(23C);
c) For filing of an application for re-approval of an existing trust or institution approved under Section 80G;
d) For filing of intimation by a research association or institution under Section 35;
e) For filing of an application for provisional registrations or approval under the above provisions.
To avoid genuine hardship, the CBDT has condoned the delay up to 25-11-2022 in filing Form no. 10A under section 12A/section 10(23C)/Section 80G/section 35, which was required to be made electronically on or before 31-03-2022.
Click Here To Read The Full Circular
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