CBDT condones delay in Form 10A filing upto Nov 25

CBDT condones delay in filing Form No.10A for which the extended due date was 31.03.2022

As per the provisions of the Income-tax Act, 1961, Form 10A was required to be filed electronically by 30.06.2021, which was extended to 31.08.2021 and further extended to 31.03.2022 by Circular No. 16/2021 dated 29.08.2021..

In view of the representations received by Central Board of Direct Taxes (CBDT) and with a view to avoid genuine hardship to taxpayers, the CBDT condones the delay in filing of Form 10A up to 25th November, 2022 in respect of certain provisions of  section 12A / section 10(23C) / section 80G / section 35 of the Income-tax Act, 1961.

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

Circular No. 22/2022-Income Tax | Dated : 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 (1) of section 12A /clause (i) of first proviso to clause (23C) of section 10/ clause (i) of first proviso to sub-section 5 of section 800 / 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.

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(Sourabh Jain)
Under Secretary (ITA-1)

Copy to:

1. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)

2. PS to Revenue Secretary

3. Chairman, CBDT & All Members, CBDT