<h1>Condonation of delay in filing Form 10A grants additional time for applicants under charitable and deduction provisions.</h1> The Central Board of Direct Taxes condones delay in electronic filing of Form 10A and permits belated filing up to 25th November, 2022 for applications pertaining to registration and approvals under the statutory regimes for charitable trust and institution exemptions, donation deduction eligibility, and research expenditure deduction, providing procedural relief to avoid genuine hardship.