Quick Summary
As per the provisions of the Income-tax Act, 1961, Form 10A was required to be filed electronically by 30.06.2021, which was extended to 31.08.2021 and further extended to 31.03.2022 by Circular No. 16/2021.
In view of the representations received by Central Board of Direct Taxes (CBDT) and with a view to avoid genuine hardship to taxpayers, the CBDT condones the delay in filing of Form 10A up to 25th November, 2022 in respect of certain provisions of section 12A / section 10(23C) / section 80G / section 35 of the Income-tax Act, 1961.
CBDT Circular No.22/2022 dated 01.11.2022 issued. The said Circular is available here
FAQ :
Form 10A is a form required under the Income-tax Act, 1961, related to certain provisions such as sections 12A, 10(23C), 80G, and 35.
The CBDT has condoned the delay and extended the filing deadline for Form 10A up to 25th November 2022.
The deadline has been extended to avoid genuine hardship to taxpayers, following representations received by the CBDT.
This condonation applies to certain provisions of section 12A / section 10(23C) / section 80G / section 35 of the Income-tax Act, 1961.
The original deadline was 30th June 2021, which was subsequently extended to 31st August 2021 and then to 31st March 2022.
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