Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for assessment year 2016 17 and subsequent years
Circular No. 19/2020 was issued by the Central Board of Direct Taxes on 3 November 2020. Its subject is Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for assessment year 2016 17 and subsequent years.
This is a condonation. It lets an authority admit something filed late; it does not make the late filing timely, and it usually carries conditions and an outer limit of its own.
Delegates the condonation of delay in filing Form No. 10BB. Under section 10(23C) a fund, trust, institution, university, educational institution, hospital or medical institution within sub-clauses (iv), (v), (vi) or (via) whose income before exemption exceeds the maximum amount not chargeable to tax must get its accounts audited by an accountant as defined in the Explanation below sub-section (2) of section 288 before the specified date in section 44AB and furnish the report by that date, and rule 16CC prescribes Form No. 10BB, to be filed electronically under rule 12(2). Failure disentitles the entity from exemption. The Board directs that for years before assessment year 2018-19, the Commissioners of Income-tax may admit belated condonation applications under section 119(2)(b), all such applications to be disposed of by 31 March 2021; and that where the delay is up to 365 days for assessment year 2018-19 or any subsequent year, the Commissioners may admit such applications and decide them on merits. In every case the Commissioner must be satisfied that the applicant was prevented by reasonable cause from filing within the stipulated time.
Representations to the Board and the field authorities said Form No. 10BB could not be filed with the return for assessment years 2016-17 and 2017-18 and asked for the delay to be condoned; the Board acted to expedite the disposal of such applications.
F.No.197/13S/2020-IT A-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Circular No. 11/2020
New Delhi, the November, 2020**Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2016-17 and subsequent years - Reg.**
Under the provisions of section 10(23C) of Income-tax Act, 1961 (hereafter 'Act') where the total income of the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via), without giving effect to the provisions of the said subclauses, exceeds the maximum amount which is not chargeable to tax in any previous year, such trust or institution or any university or other educational institution or any hospital or other medical institution shall get its accounts audited in respect of that year by an accountant as defined in the Explanation below sub-section (2) of section 288 before the specified date referred to in section 44AB and furnish by that date, the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed.
2. As per Rule 16CC of the Income-tax Rules, 1962 (hereafter 'Rules') the audit report of the accounts of such a fund or trust or institution or any university or other educational institution or any hospital or other medical institution is to be furnished in Form No. 10BB. As per Rule 12(2) of the Rules, such audit report is to be furnished electronically. The failure to furnish such report in the prescribed form along with the return results in disentitlement of such entity from claiming exemption under section 10(23C) of the Act.
3. Representations have been received by the Board/field authorities stating that Form No. 10BB could not be filed along with the return of income for AY 2016-17 and AY 2017-18. It has been requested that the delay in filing of Form No 10BB may be condoned.
4. Accordingly, with a view to expedite the disposal of applications filed by such entities for condoning the delay and in exercise of the powers conferred under section 119(2) (b) of the Act, the Central Board of Direct Taxes hereby directs that:
(i) In all the cases of belated applications in filing of Form No. 10BB for years prior to AY. 2018-19, the Commissioners of Income-tax are authorized to admit such applications for condonation of delay uls 119(2)(b) of the Act. The Commissioner will while entertaining such applications regarding filing Form No. 10BB shall satisfy themselves that the applicant was prevented by reasonable cause from filing such application within the stipulated time. Further, all such applications shall be disposed of by 31.03.2021.
(ii) where there is delay of upto 365 days in filing Form No. 10BB for Assessment Year 2018-19 or for any subsequent Assessment Years, the Commissioners of Income-tax are hereby authorized to admit such belated applications of condonation of delay under section 119(2) of the Income-tax Act, 1961 and decide on merits.
5. The Commissioners of Income-tax shall, while entertaining such belated applications in filing Form No. 10BB, satisfy themselves that the applicant was prevented by reasonable cause from filing such application within the stipulated time.
**Copy to:-**
1. PS to FM/OSD to FM/ PS to MoS (R) / OSD to MoS (R)
2. PPS to Secretary(Revenue)(Pramod Paramila)
Director (ITA-I)3. The Chairperson, Members and all other officers in CBDT of the rank of Under Secretary and above.
4. All Pro Chief Commissioners/ Pro Director General of income-tax/ Chief Commissioner of Income-tax (Exemptions) - with a request to circulate amongst all officers in their regions/ charges.
5. CIT(M&TP), CBDT and Official spokesperson of CBDT.
6. The Additional Director General CPR & PP), New Delhi).
7. ITCC Division of CBDT
8. Data Base Cell - for placing it on www.irsofficersonline.gov.in
9. DIT (S) -4/ Web manager for placing it on www.incometaxindia.gov.in
10. The Guard File.
When exemption under section 10(23C) is denied in processing or assessment because Form No. 10BB was not furnished in time, and a condonation application has to be placed before the Commissioner.
Forms it names. Form No. 10BB
Rules it names. Rule 12, 16CC of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
It mentions. Circular No. 11/2020
Source: the Income Tax Department’s own published text — its page for this instrument.
