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<h1>CBDT Empowers Commissioners to Accept Late Tax Exemption Applications for Trusts u/s 11 and Rule 17.</h1> Charitable and religious trusts can seek income tax exemption under section 11 of the Income Tax Act, 1961, by fulfilling specific conditions. These trusts often face challenges in filing Form No. 10 within the prescribed time. The Central Board of Direct Taxes (CBDT) has the authority to condone such delays under section 119(2)(b) after verifying compliance with certain conditions. To streamline the process, the CBDT has authorized Commissioners of Income-tax to admit delayed applications under section 11(2) and rule 17 of the Income Tax Rules, 1962, as outlined in a general order.