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of <h1>Income Tax Commissioners Can Condon Delays in Filing Forms 9A and 10 for AY 2016-17 u/s 119(2)(b.</h1> The Central Board of Direct Taxes has authorized Commissioners of Income-tax to condone delays in filing Form No. 9A and Form No. 10 for the Assessment Year 2016-17 under section 119(2)(b) of the Income-tax Act, 1961. This decision follows representations indicating difficulties in timely e-filing these forms during their first year of electronic submission. Commissioners must ensure that delays were due to reasonable causes and verify that accumulated funds are invested as per section 11(5) of the Act. This measure supersedes previous instructions to expedite application processing for trusts seeking exemption.
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