Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10B for years prior to AY 2018-19

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....ular<br>Income Tax<br>CIRCULAR NO. 07/2021 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES New Delhi, Dated: March 26, 2021 Sub: Condonati....

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....27.09.2019 read with Circular No.10/2019 dated 22.05.2019, the last sentence of Para 4(ii) of Circular No.10/2019 may be read as under: "Further, all such pending applications as well as appl....