CBDT Notifies Condonation of delay under Section 119(2)(b) in filing of Form No. 9A and 10 for AY 2018-19

The Central Board of Direct Taxes(CBDT) vide Circular No. 17/2022 dated 19th July 2022 Notifies Condonation of delay under Section 119(2)(b) in filing of Form No. 9A and 10 for AY 2018-19

The Circular is Given Below:

In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961 (hereinafter referred to a Act’) the Central Board of Direct Taxes (CBDT) by Circular No. 3/2020 [F. No.197/55/2018-ITA-I] dated 03.01.2020 authorized the Commissioners of Income-tax to admit application 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 day and decide on merit.

2. Further to the power delegated to Commissioners of Income-tax as discussed above the CBDT hereby direct that where there is delay of beyond 365 days upto three year in filing Form No. 9A and Form No. 10 for Assessment Year 2018-19 or for any subsequent Assessment Year , the Pr. Chief Commissioner of Income-tax / Chief Commissioners of Income-tax are authorized to admit such application of condonation of delay under section 119(2) of the Act and decide on merit.

3. The Pr. Chief Commissioner / Chief Commissioner of Income-tax a the case may be, while entertaining such application 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, a the case may be hall also satisfy themselves that the amount accumulated or set apart has been invested or deposited in any one 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.

For Official Circular Download PDF Given Below: