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

Form 10A

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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