Circular No. 22/2022

F.No.197/93/2022-IT A-I
Government of India
Ministry of Finance
Department of Revenue
Cen tral Board of Direct Taxes

New Delhi, the 01 st 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. 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.
2. 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.
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.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.