Pr. CCIT/CCIT to admit belated applications in Form nos. 9A, 10, 10B & 10BB: CBDT

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  • Last Updated on 21 July, 2022

delay in filing ITR

Circulars 15 TO 17 OF 2022, dated 19-07-2022

The Central Board of Direct Taxes (CBDT) has directed that the Pr. Chief Commissioners of Income-tax/Chief Commissioners of Income-tax are authorized to admit applications of condonation of delay in filing Form Nos. 9A, 10, 10B & 10BB.

The application shall be admitted and decided on merits if there is delay of beyond 365 days up to 3 years in filing such Forms for Assessment Year 2018-19 or any subsequent Assessment Years. The applicants are required to satisfy that they were prevented by reasonable cause from filing of such forms within the stipulated time.

Earlier, the board had condoned delay of upto 365 days and only Commissioners of Income-tax were authorized to admit the application of condonation of delay under section 119(2).

Click Here To Read The Full Circular

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