Condonation of delay on filing Form 10BB

Simply applying for condonation for a "wrong form" filing is currently facing resistance from tax authorities. Your best course of action is to file a revised return with the correct Form 10BB if the legal timeframe allows, as this is the most standard method for correcting such filings. If the time limit for a revised return has passed, you will need to file a formal application for condonation of delay under Section 119(2)(b), supported by strong evidence of a bona fide professional error to prove "genuine hardship."