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


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


F.No.197/93/2022-IT A-I


Government of India

Ministry of Finance

Department of Revenue

Cen tral Board of Direct Taxes

Circular No. 22/2022


New Delhi, the 01 st November, 2022


  1. On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No. 1 OA, 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.lOA 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. 1612021 dated 29.08.2021.
  1. Representations have been received by the Board stating that Form No.1 OA 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.lOA in such cases may be condoned.
  1. 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.lOA under sub-clause (i) of clause (ac) of sub-section (l) of section 12A Iclause (i) of first proviso to clause (23C) of section 101 clause (i) of first proviso to sub-section 5 of section 80G I fifth proviso tosub-section 1 of section 35 of the Act, which was required to be made electronically on ~ or before 31.03.2022.

Copy to:

  1. PS to FMlOSD to FMlPS to MoS (R)/OSD to MoS(R)
  2. PS to Revenue Secretary
  3. Chairman, CBDT & All Members, CBDT
  4. All Principal Chief Commissioners of Income-tax I Principal Director Generals of Income-tax.
  1. Pr. Chief Controller of Accounts, New Delhi.
  2. All Joint Secretaries/CsIT, CBDT
  3. Web Manager, 0 /0 Pr.DGIT(Systems) with request to upload on the departmental website of
  1. Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi. .
  1. Secretary General, IRS Association! Secretary General, ITGOA/ All-India Income Tax SC & ST Employees’ Welfare Association I Income Tax Employees Federation (ITEF).
  1. JCIT, Data-Base Cell for uploading on ‘Under Secretary (ITA-I