Condonation of delay under Section 119(2)(b) in filing of Form No. 9A and Form No. 10 for AY 2018-19 and subsequent years

Last updated: 20 July 2022

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The Central Board of Direct Taxes (CBDT) has issued new guidelines regarding the condonation of delay for filing Form No. 9A and Form No. 10. For delays up to 365 days, Commissioners of Income-tax are authorised to admit and decide applications. For delays exceeding 365 days, up to three years, Principal Chief Commissioners/Chief Commissioners of Income-tax are now authorised to do the same. Applicants must demonstrate a reasonable cause for the delay.

Circular No. 17/2022- Income Tax F.No.197/89/2022-ITA-1 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi the 11th July, 2022 Sub: Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years -Reg. In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961 (hereinafter referred to as Act), the Centr

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FAQ :

This notification clarifies the process for condoning delays in filing Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years.

Commissioners of Income-tax are authorised to admit and decide applications for condonation of delay up to 365 days.

Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax are authorised to admit and decide applications for condonation of delay exceeding 365 days, up to three years.

Applicants must satisfy the authorised authority that they were prevented by a reasonable cause from filing the form within the stipulated time.

Yes, for Form No. 10, the authorised authority must also be satisfied that the accumulated amount has been invested or deposited in accordance with Section 11(5) of the Income-tax Act.

The Principal Chief Commissioner/Chief Commissioner of Income-tax should preferably dispose of the application within three months of its receipt.