Supreme Court Lays Down Principles Governing Joint Trials in Criminal Cases under CrPC and BNSS  ||  Karnataka HC: Person Joining Festivals of Another Religion Does Not Violate Rights  ||  Himachal Pradesh High Court: Recovery of Money without Proof of Demand Is Not Bribery  ||  Kerala HC: Cognizance Of Rape u/s 376B IPC Needs Complaint by Separated Wife, Not on Police Report  ||  J&K&L HC: Dealership & Lease Agreements Are Separate Contracts and Disputes Must Be Filed Separately  ||  Calcutta High Court: Unemployment Does Not Excuse Able-Bodied Husband from Maintaining His Wife  ||  Ker. HC: Violating the Procedure for Sampling Contraband u/s 53A of Abkari Act Vitiates Prosecution  ||  Delhi High Court: Students with Less Than 75% Attendance Cannot Contest DU Student Union Elections  ||  Delhi High Court: UGC Cannot Debar a University from PhD Admissions under UGC Act  ||  Delhi High Court: MCD's Higher Property Tax on Luxury Hotels Not Arbitrary    

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10A- (Ministry of Finance ) (01 Nov 2022)

MANU/DTCR/0022/2022

Direct Taxation

1. On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No. 10A, the Central Board of Direct Taxes (the Board) in exercise of its powers under Section 119 of the Income-tax Act, 1961 (the Act) extended the due date for filing Form No. 10A required to be filed on or before 30.06.2021, to 31.08.2021 by Circular No. 12/2021 dated 25.06.2021, and further to 31.03.2022 by Circular No. 16/2021 dated 29.08.2021.

2. Representations have been received by the Board stating that Form No. 10A in some of such cases could not be filed by 31.03.2022. It has been requested that the delay in filing of Form No. 10A in such cases may be condoned.

3. On consideration of the matter, with a view to avoid genuine hardship to such cases, the Board, in exercise of the powers conferred under section 119(2)(b) of the Act, hereby condones the delay upto 25.11.2022 in filing Form No. 10A under sub-clause (i) of clause (ac) of sub-section (1) of section 12A/clause (i) of first proviso to clause (23C) of section 10/clause (i) of first proviso to sub-section 5 of section 80G/fifth proviso to sub-section 1 of section 35 of the Act, which was required to be made electronically on or before 31.03.2022.

Tags : DELAY   CONDONATION  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved