Circular regarding condonation of delay under secion119(2)(b) of the Income-tax Act, 1961 in filing form No.10B for assessment year 2018-19 and subsequent years(dated-19.07.2022)-CBDT.

• 21st, July 2022
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Circular regarding condonation of delay under secion119(2)(b) of the Income-tax Act, 1961 in filing form No.10B for assessment year 2018-19 and subsequent years(dated-19.07.2022)-CBDT.

• The Pr. Chief Commissioner 1 Chief Commissioner or Commissioners of Income-tax, as the case may be, while entertaining such applications for condonation of delay in filing Form No. 10B, shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Form within the stipulated time.
• Further, the Pr. Chief Commissioner 1 Chief Commissioner of Income-tax, as the case may be, shall preferably dispose the application within three months of receipt of the application, refer attachment for further details.