https://www.taxtmi.com/circulars?id=69548 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. en-us Mon, 23 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69548 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. Circulars Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69548