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    <title>Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years</title>
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    <description>The CBDT authorizes Commissioners of Income-tax to admit condonation applications for delays up to 365 days in filing Form No. 9A and Form No. 10 for AY 2018-19 and subsequent years, and authorizes Principal Chief Commissioners/Chief Commissioners to admit applications where delay exceeds 365 days up to three years, to be decided on merits. Admitting authorities must be satisfied that delay was due to reasonable cause; for Form No. 10 they must also ensure accumulated amounts were invested or deposited in modes specified in sub-section (5) of section 11. Disposal is preferably within three months.</description>
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    <pubDate>Tue, 19 Jul 2022 00:00:00 +0530</pubDate>
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      <title>Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years</title>
      <link>https://www.taxtmi.com/circulars?id=65746</link>
      <description>The CBDT authorizes Commissioners of Income-tax to admit condonation applications for delays up to 365 days in filing Form No. 9A and Form No. 10 for AY 2018-19 and subsequent years, and authorizes Principal Chief Commissioners/Chief Commissioners to admit applications where delay exceeds 365 days up to three years, to be decided on merits. Admitting authorities must be satisfied that delay was due to reasonable cause; for Form No. 10 they must also ensure accumulated amounts were invested or deposited in modes specified in sub-section (5) of section 11. Disposal is preferably within three months.</description>
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      <pubDate>Tue, 19 Jul 2022 00:00:00 +0530</pubDate>
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