Condonation of delay under section 119(2)(b): Form 10B late-filing applications to be disposed within three months. Condonation of delay under section 119(2)(b) for late filing of Form No. 10B (years prior to AY 2018-19) is to be processed by the Exemption Charges and, per the modified guidance, all pending and new applications shall be disposed of preferably within three months from the end of the month in which the application is received; the modification takes effect from 31st day of March, 2021.
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Provisions expressly mentioned in the judgment/order text.
Condonation of delay under section 119(2)(b): Form 10B late-filing applications to be disposed within three months.
Condonation of delay under section 119(2)(b) for late filing of Form No. 10B (years prior to AY 2018-19) is to be processed by the Exemption Charges and, per the modified guidance, all pending and new applications shall be disposed of preferably within three months from the end of the month in which the application is received; the modification takes effect from 31st day of March, 2021.
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