Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years

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...., 2024 Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years - Reg. In supersession of all earlier Circulars/Instructions issued by the Central Board of Direct Taxes ('CBDT') from time to time to deal with the applications for condonation of delay in filing Form 9A/10/....

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....t assessment years where there is a delay of more than 365 days. 2. The Pr. CCsIT/ CCsIT/ Pr. CsIT/ CSIT while entertaining such applications for condonation of delay in filing Form 9A/10/10B/10BB, shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Forms before the expiry of the time allowed and the case is of genuine hardship on merits. 2.1 Further, i....