Codonation of delay for filing for 10 BB

We are charitable / religious trust based out of karnataka. During the assessment year 24 -25 we had a delay of 35 days in filing form 10BB. However we filed form 10 BB and ITR returns before the ITR  due date.  Condonation of delay for form 10 BB submission was sent by our CA to bangalore IT commisioner as physically copy. Additionally we also sent a condonation application to bangalore  IT exemptions email id. 

  1. Please let us know if this is sufficient or is it advisable to send a similar copy of the condonation request to CBDT - Delhi and AO officer of the respective ward? NOTE:  Currently the demand notice is not generated
  2.  Will the above help us in clarifying the reasons for delay with the CBDT  and subsequenly avoid demand notice?
  3. If possible can you also help us with the official email id for CBDT exemptions - Delhi or relevant authority 

Thanks 

Replies (3)
Quick Summary
This discussion addresses a charitable trust's delay in filing Form 10BB. While the trust filed both the form and ITR before the due date, they seek advice on whether their current condonation application process, sent physically and via email to Bangalore IT authorities, is sufficient. Recommendations include sending copies to the Assessing Officer and potentially the CBDT in Delhi, along with guidance on addressing correspondence to the CBDT.

I'll address your concerns regarding the delay in filing Form 10BB and the condonation application:

Condonation Application 1. *Physical Copy to Bangalore IT Commissioner*: Your CA has already submitted a physical copy of the condonation application to the Bangalore IT Commissioner.

2. *Email to Bangalore IT Exemptions*: Additionally, you've sent a condonation application to the Bangalore IT exemptions email ID. Sufficiency of Current Approach While you've taken steps to submit the condonation application, it's uncertain whether this will be sufficient to avoid a demand notice.

Additional Precautions To further strengthen your case: 1. *Send a Copy to AO Officer*: Consider sending a copy of the condonation application to the Assessing Officer (AO) of your ward, as they will be processing your return.

 2. *CBDT Exemptions, Delhi*: Although not mandatory, you can send a copy of the condonation application to the CBDT Exemptions, Delhi.

 However, please note that the CBDT might not directly intervene in individual cases. Official Email ID for CBDT Exemptions, Delhi The official email ID for CBDT Exemptions, Delhi is:

mailto:it.exemptions @ incometax.gov.in Clarification and Avoiding Demand Notice By submitting the condonation application to the relevant authorities, you've taken a proactive step to clarify the reasons for the delay.

However, the outcome depends on the discretion of the authorities.

Recommendations 1. *Follow up with AO Officer*: After sending the condonation application, follow up with the AO officer to ensure they've received it and are processing your return.

2. *Keep Records*: Maintain a record of all correspondence, including the condonation application, emails, and acknowledgments.

3. *Be Prepared*: In case a demand notice is generated, be prepared to respond with the necessary documentation and 

Dear Sir

Thank you very much for your advice. Also could you please let us know whom should we address if we are sending a mail to CBDT Delhi. Is there a particular designation alloted for handling such issues

 

is there anything missing after this? 3. *Be Prepared*: In case a demand notice is generated, be prepared to respond with the necessary documentation and 

Thanks a lot for your effort

 

When sending a mail to CBDT Delhi, you can address it to: - Commissioner of Income Tax (CIT) - Technical - Commissioner of Income Tax (CIT) - Central - Principal Commissioner of Income Tax (PCIT) - Central - Chairman, Central Board of Direct Taxes (CBDT)

Alternatively, you can also address the mail to: " The Commissioner of Income Tax (CIT) / Principal CIT Central Board of Direct Taxes (CBDT) Department of Revenue, Ministry of Finance North Block, New Delhi - 110001 Email: mailto:cbdt @ nic.in" For specific issues related to rectification and

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