Condonation of delay: Commissioners may admit belated Form 9A and Form 10 filings where reasonable cause prevented timely submission. The Central Board of Direct Taxes authorized Commissioners of Income-tax to admit belated electronic Form 9A and Form 10 submissions where the assessee was prevented by reasonable cause from timely filing; for Form 10 the Commissioner must also verify that accumulated amounts have been invested or deposited in modes prescribed for accumulated income.