CBDT condones delay in filing Form No. 10A till 25th November 2022
The CBDT issued Circular No. 22/2022 on November 01 2002 condoning the delay in filing Form No. 10A till November 25th, 2022. The Circular reads as under:
In 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 the 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 June 30, 2021, to August 31, 2021, by Circular No. 12/2021 dated June 25, 2021, and further to March 31, 2022, by Circular No. 16/2021 dated August 29, 2021.
Representations have been received by the Board stating that Form No. 10A in some of such cases could not be filed by March 31, 2022. It has been requested that the delay in filing Form No. 10A in such cases may be condoned.
On consideration of the matter, with a view to avoiding genuine hardship in such cases, the Board, in the exercise of the powers conferred under section 119(2)(b) of the Act, hereby condones the delay up to November 25th, 2022 in filing Form No. 10A under sub-clause (i) of clause (ac) of sub-section (1) of section 12A/clause (i) of the first proviso to clause (23C) of section 10/ clause (i) of the first proviso to sub-section (5) of section 80G/the fifth proviso to sub-section 1 of section 35 of the Act, which was required to be made electronically on or before March 31, 2022.
