The Central Board of Direct Taxes (CBDT) has condoned the delay in filing of form 10A till 25th November 2022.
This is in the light of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No.10A, the CBDT 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.
“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,” the CBDT said.
Condoning the delay, the CBDT stated that “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 800 / fifth proviso to sub-section I of section 35 of the Act, which was required to be made electronically on or before 31.03.2022.”
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