Delay in filing of Form 10 – ITAT directs CIT(E) to re-­examine the reasons for failure

Bhalchandra Educational Trust Vs CIT (Exemptions) (ITAT Lucknow) CBDT vide Circular No. 7/2018 dated 20/12/2018 has issued directions for condonation of delay u/s 119(2)(b) of the Act in filing of Form 10 and Form 9A for assessment year 2016-17. The analysis of directions of CBDT vide this circular reveals that since assessment year 2016-17 was the first year where the Form 10 was to be filed electronically and there was genuine hardship and therefore, vide this circular the CBDT directed the authorities for condonation of delay in filing Form 10. However, it has been stated in the said Circu...