Condonation of delay in Form 10A filings clarified for trust registration under the income tax law. Power to condone delay in filing Form No. 10A for registration under section 12A(1)(ac)(i) is clarified to rest with 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 upon applications in Form 10A, the authority to condone delay in filing such applications lies with the jurisdictional Principal Commissioner or Commissioner.