CBDT vide Circular No. 22/2022 dated 01.11.2022 condones delay in filing Form No.10A for which the extended due date was 31.03.2022 up to 25th November, 2022 for Trusts and NGOs in respect of certain provisions of section 12AB/ section 10(23C)/ section 80G/ section 35 of the Income-tax Act, 1961 (‘Act’).
As per the provisions of the Act, Form 10A was required to be filed electronically by 30.06.2021, which was extended to 31.08.2021 and further extended to 31.03.2022 by Circular No. 16/2021.
In view of the representations received by the CBDT and with a view to avoiding genuine hardship to taxpayers, the CBDT condones the delay in filing of Form 10A up to 25th November, 2022 in respect of certain provisions of section 12AB/ section 10(23C) / section 80G / section 35 of the Act.
The Circular states that on consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No. 10A, the Board in the exercise of its powers under Section 119 of the Act extends the due date for filing Form No. 10A required to be filed on or before 25.11.2022 and also condones the delay in filing of such forms which were filed after 31.03.2022.
Earlier, CBDT extended the due dates for electronic filing of Applications in Form 10A by Trusts or NGOs for reregistration under section 12AB or reapproval under section 80G/10(23C)/35 to 31st March 2022 vide Circular No. 16/2021 dated 29.08.2021. The original due date to file the application in Form No. 10A was 30th June 2021 which was extended to 31st August 2021 vide Circular No. 15/2021 dated 03.08.2021.
With this Circular, the extension to the due date is given to furnish an application to file re-registration or re-approval under section 12AB or section 80G or section 35 or section 10(23C) in Form No. 10A is given till 25.11.2022 and also condones the delay in filing the application for re-registration or re-approval in Form No. 10A which were filed after 31.03.2022 but are being filed within 25.11.2022..
Read the full text of CBDT Circular 22/2022 dated 01.11.2022 on Condonation of Delay in Filing of Form No. 10A
Circular No. 22/2022
F.No.197/93/2022-ITA-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 01st November, 2022
Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A- Reg.
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 tosub-section 1 of section 35 of the Act, which was required to be made electronically on or before 31.03.2022.
(Sourabh Jain)
Under Secretary (ITA-I)
Download CBDT Circular 22/2022 dated 01.11.2022 on Condonation of Delay in Filing of Form No. 10A in PDF format
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