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Circular No.6 /2020 F.No.197/55/2018-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 19 February, 2020 Sub: Condonation of delay under section I 1 9(2)(b) of the Income-tax Act, 1961 in filing of Return of Income for A.Y 2016-17, 2017-18, and 2018-19 and Form No.9A and Form No. 10.-Reg. Representations have been received seeking condonation of delay in filing Return of Income by the Charitable Institutions for the
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FAQ :
Commissioners of Income Tax (Exemptions) are authorised to accept belated applications for Form 9A and Form 10 under section 119(2)(b) of the Income-tax Act, 1961.
This circular applies to Assessment Years 2016-17, 2017-18, and 2018-19.
The Return of Income must have been filed on or before 31st March of the respective assessment years for the condonation of delay in filing Form 9A and Form 10 to be considered.
If the Income Tax Return was filed after the due date prescribed under section 139(1), condonation of delay in filing Form 9A & 10 by the Commissioners will not be helpful, as twin conditions must be met.
The purpose of this circular is to prevent hardship to assessees by allowing condonation of delay in filing Form 9A and Form 10 under specific circumstances.
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