https://www.taxtmi.com/circulars?id=64522 Commissioners of Income-tax are authorized to admit belated applications for condonation of delay in filing Form No. 10BB where the applicant establishes they were prevented by reasonable cause. Failure to furnish Form No. 10BB electronically with the return disentitles the entity from claiming exemption. Commissioners must dispose of earlier-year applications by the stated administrative deadline, and may admit applications for later years where delay is within the prescribed one year period and decide on merits. en-us Tue, 03 Nov 2020 00:00:00 +0530 Thu, 05 Nov 2020 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64522 Commissioners of Income-tax are authorized to admit belated applications for condonation of delay in filing Form No. 10BB where the applicant establishes they were prevented by reasonable cause. Failure to furnish Form No. 10BB electronically with the return disentitles the entity from claiming exemption. Commissioners must dispose of earlier-year applications by the stated administrative deadline, and may admit applications for later years where delay is within the prescribed one year period and decide on merits. Circulars Income Tax Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64522