Condonation of delay in filing Forms 9A and 10 permits belated submissions within one year subject to reasonable-cause and investment checks. For assessment year 2018-19 and subsequent years Commissioners of Income-tax are authorized to admit belated electronic submissions of Form No. 9A and Form No. 10 where delay does not exceed one year, provided the Commissioner is satisfied that the assessee was prevented by reasonable cause from timely filing; in respect of Form No. 10 the Commissioner must also verify that accumulated amounts have been invested or deposited in the permissible modes for accumulated funds.