Condonation of delay in filing Form No. 10BB: authorities may admit applications if reasonable cause shown, senior officers handle longer delays. Commissioners of Income-tax may admit and decide applications for condonation of delay in filing Form No. 10BB where delay is up to one year, subject to satisfaction that the applicant was prevented by reasonable cause; delays exceeding one year up to three years may be admitted and decided by Principal Chief Commissioners or Chief Commissioners on merits, who should preferably dispose applications within three months.
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.
Condonation of delay in filing Form No. 10BB: authorities may admit applications if reasonable cause shown, senior officers handle longer delays.
Commissioners of Income-tax may admit and decide applications for condonation of delay in filing Form No. 10BB where delay is up to one year, subject to satisfaction that the applicant was prevented by reasonable cause; delays exceeding one year up to three years may be admitted and decided by Principal Chief Commissioners or Chief Commissioners on merits, who should preferably dispose applications within three months.
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