DoP for Condonation of delay: IT Forms 9A, 10, 10B, 10BB (AY 2018-19 onwards)

CBDT has issued 3 Orders u/s 119 in relation to delegation of further powers of to Commissioner of Income Tax in respect of ‘belated application for condonation of delay of upto 3 years in filing IT Forms 9A, 10, 10B, 10BB for AY 2018-19 and subsequent years’, vide Circular Nos. 15/2022, 16/2022 and 17/2022 dt. 19/07/2022.

Earlier, CBDT had issued 3 similar Orders u/s 119 in relation to delegation of powers of to Commissioner of Income Tax in respect of ‘belated application for condonation of delay of upto 365 days in filing IT Forms 9A, 10, 10B, 10BB for AY 2018-19 and subsequent years’, vide Circular Nos. 2/2020, 3/2020 and 19/2020.

DoP for Condonation of delay: IT Forms 9A, 10, 10B, 10BB (AY 2018-19 onwards) CBDT Circulars 15/2022, 16/2022, 17/2022

CBDT Income Tax Circular 15/2022 dt. 19/07/2022: DoP to Admit application for condonation of delay of more than 365 days but upto 3 years in filing Form No. 10BB for AY 2018-19 and subsequent years, order u/s 119(2)(b)

Sub: Condonation of delay u/s 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years

1. In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961 (hereinafter referred to as ‘Act’), the Central Board of Direct Taxes (CBDT) by Circular No. 19/2020 dt. 03/11/2020 issued by F. No. 19711 35/2020-ITA-I has directed that:-

(i) In all the cases of applications for condonation of delay in filing of Form No. 10BB for years prior to AY 2018-19, the Commissioners of Income-tax are authorized to admit applications for condonation of delay u/s 119(2)(b) of the Act. The Commissioner while entertaining such applications regarding filing Form No. 10BB shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Form within the stipulated time.

(ii) where there is delay of upto 365 days in filing Form No. 10BB for Assessment Year 2018-19 or for any subsequent Assessment Years, the Commissioners of Income-tax are authorized to admit such applications of condonation of delay under section 119(2) of the Act and decide on merits.

2. Further to the powers delegated to the field authorities as discussed above, the CBDT hereby directs that where there is delay of beyond 365 days upto three years in filing Form No. 10BB for Assessment Year 2018-19 or for any subsequent Assessment Years, the Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax are authorized to admit such applications of condonation of delay under section 119(2) of the Act and decide on merits.

3. The Pr. Chief Commissioner/ Chief Commissioner or Commissioners of Income-tax, as the case may be, while entertaining such applications for condonation of delay in filing Form No. 10BB, shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Form within the stipulated time.

4. Further, the Pr. Chief Commissioner/ Chief Commissioner of Income-tax, as the case may be, shall preferably dispose the application within three months of receipt of the application.

CBDT Income Tax Circular 16/2022 dt. 19/07/2022: DoP to Admit application for condonation of delay of more than 365 days but upto 3 years in filing Form No. 10B for AY 2018-19 and subsequent years, order u/s 119(2)(b)

Sub: Condonation of delay u/s 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10B for Assessment Year 2018-19 and subsequent years

1. In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961 (hereinafter referred to as ‘Act’), the Central Board of Direct Taxes (CBDT) by Circular No. 2/2020 [F. No. 197/55/2018-ITA-I] dt. 03/01/2020 authorized the Commissioners of Income-tax to admit applications of condonation of delay in filing Form No. 10B for AY 2018-19 or for any subsequent Assessment Years where there is delay of upto 365 days and decide on merits.

2. Further to the powers delegated to Commissioners of Income-tax as discussed above, the CBDT hereby directs that where there is delay of beyond 365 days upto three years in filing Form No. 10B for Assessment Year 2018-19 or for any subsequent Assessment Years, the Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax are authorized to admit such applications of condonation of delay under section 119(2) of the Act and decide on merits.

3. The Pr. Chief Commissioner/ Chief Commissioner or Commissioners of Income-tax, as the case may be, while entertaining such applications for condonation of delay in filing Form No. 10B, shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Form within the stipulated time.

4. Further, the Pr. Chief Commissioner/ Chief Commissioner of Income-tax, as the case may be, shall preferably dispose the application within three months of receipt of the application.

CBDT Income Tax Circular 17/2022 dt. 19/07/2022: DoP to Admit application for condonation of delay of more than 365 days but upto 3 years in filing Form No. 9A and 10 for AY 2018-19 and subsequent years, order u/s 119(2)(b)

Sub: Condonation of delay u/s 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years

1. In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961 (hereinafter referred to as ‘Act’), the Central Board of Direct Taxes (CBDT) by Circular No. 3/2020 [F. No. 197/55/2018-ITA-I] dt. 03/01/2020 authorized the Commissioners of Income-tax to admit applications of condonation of delay in filing Form No. 9A and Form No. 10 for AY 2018-19 or for any subsequent Assessment Years where there is delay of upto 365 days and decide on merits.

2. Further to the powers delegated to Commissioners of Income-tax as discussed above, the CBDT hereby directs that where there is delay of beyond 365 days upto three years in filing Form No. 9A and Form No. 10 for Assessment Year 2018-19 or for any subsequent Assessment Years, the Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax are authorized to admit such applications of condonation of delay u/s 119(2) of the Act and decide on merits.

3. The Pr. Chief Commissioner/ Chief Commissioner of Income-tax, as the case may be, while entertaining such applications for condonation of delay in filing form No. 9A and Form No. 10, shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Form within the stipulated time. In respect of Form No. 10, the Pr. Chief Commissioner/ Chief Commissioner of Income-tax, as the case may be, shall also satisfy themselves that the amount accumulated or set apart has been invested or deposited in anyone or more of the forms or modes specified in sub-section (5) of section 11 of the Act.

4. Further, the Pr. Chief Commissioner/ Chief Commissioner of Income-tax, as the case may be, shall preferably dispose the application within three months of receipt of the application.

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