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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Condonation of delay: Commissioners may admit belated Form 9A and Form 10 filings where reasonable cause prevented timely submission.</h1> 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.

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