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    <title>Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years</title>
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    <description>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.</description>
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      <description>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.</description>
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