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<h1>Condonation of delay in Form 10A filing is clarified to rest with the jurisdictional income tax commissioner for registration claims.</h1> Power to condone delay in filing Form No. 10A for registration under section 12A(1)(ac)(i) is clarified to vest in the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax. Although the Director of Income-tax (Centralized Processing Centre), Bengaluru remains the statutory authority to issue registration on Form No. 10A, the delay-condonation function is separately assigned to the jurisdictional Principal Commissioner or Commissioner under the clarificatory circular issued in exercise of section 119(2)(b).
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