Condonation of delay under section 119(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.

Last updated: 22 February 2020

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This notification addresses the condonation of delay for filing Income Tax Returns and specific forms (9A and 10) for Assessment Years 2016-17, 2017-18, and 2018-19. While Commissioners can condone delays for Forms 9A and 10, this may not be sufficient if the Income Tax Return itself was filed late. This is due to a rule requiring both the forms and the return to be filed by the due date.

F.No.197/55/20 18-IT A-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 119(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 Assessment Year 2016- 17 onwards on the grounds of hardship. The Board has issued Circulars authori zing the Commissioners of Income Tax to admit belated applications of Form 9A and Fonn 10 and to decide on merit the condonation of delay U/S 11 9(2)(b) of the Income-tax Act, 1961 (Act). However, in those cases where the Income Tax Returns have also been filed beyond the due date prescribed under section 139(1) of the Act, the condonation of delay in fi ling of Form 9A & Form 10 by the Commissioners is not of any help to the assessee, as section 13(9) of the Act, inserted w.e.f. 01.04.20 16, stipulates twin conditions of fi ling of Fonn 9A/Fonn 10 and also of fi ling Return of Income before the due date.

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FAQ :

This notification concerns the condonation of delay in filing Income Tax Returns and specific forms (9A and 10) for the Assessment Years 2016-17, 2017-18, and 2018-19.

Charitable institutions who have faced hardship and filed their Income Tax Returns or Forms 9A/10 late for the specified assessment years can potentially benefit.

The Commissioner can condone delays in filing Form 9A and Form 10. However, if the Income Tax Return was also filed beyond the due date, this condonation may not be helpful.

For condonation to be effective, both Form 9A/Form 10 and the Income Tax Return must be filed before the prescribed due date, as per Section 13(9) of the Act.

Section 119(2)(b) of the Income-tax Act, 1961, allows for the condonation of delay in filing documents under certain circumstances, such as hardship.