Circular regarding condonation of delay under secion119(2)(b) of the Income-tax Act, 1961 in filing form No.9 A and Form No. 10 for assessment year 2018-19 and subsequent years(dated-19.07.2022)-CBDT.
View PdfCircular regarding condonation of delay under secion119(2)(b) of the Income-tax Act, 1961 in filing form No.9 A and Form No. 10 for assessment year 2018-19 and subsequent years(dated-19.07.2022)-CBDT.
- The Pr. Chief Commissioner 1 Chief Commissioner of Income-tax, as the case may be, while entertaining such applications for condonation of delay in filing form No. 9A and Form No. 10, shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Form within the stipulated time. In respect of Form No. 10, the Pr. Chief Commissioner 1 Chief Commissioner of Income-tax, as the case may be, shall also satisfy themselves that the amount accumulated or set apart has been invested or deposited in anyone or more of the forms or modes specified in sub-section (5) of section 11 of the Act.
- Further, the Pr. Chief Commissioner I 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.
