Condonation of delay under section 119 2 b of the income tax act 1961 in filing of return of income for a.y 2016 17 2017 18 and 2018 19 and form no.9a and form no. 10. reg.
Circular No. 6/2020 was issued by the Central Board of Direct Taxes on 19 February 2020. Its subject is Condonation of delay under section 119 2 b of the income tax act 1961 in filing of return of income for a.y 2016 17 2017 18 and 2018 19 and form no.9a and form no. 10. reg.
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.
Lets charitable institutions get the delay in filing the return itself condoned, not merely the delay in Form No. 9A and Form No. 10. Where an application for condonation of delay in filing Form No. 9A and Form No. 10 has been made and the return of income was filed on or before 31 March of the relevant assessment year, the Commissioners of Income-tax (Exemptions) are authorised under section 119(2)(b) to admit the belated application for condonation of the delay in filing the return and decide it on merits. This covers assessment years 2016-17, 2017-18 and 2018-19. All other condonation applications stay with the authorities who already hold that power.
Representations came from charitable institutions pleading hardship. Section 13(9), inserted with effect from 1 April 2016, imposes twin conditions — filing Form No. 9A or Form No. 10 and filing the return by the due date — so condoning only the form delay left the assessee no better off where the return itself was late.
F.No.197/55/20 18-IT A-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
Circular No. b 12020
New Delhi, the Iq February, 2020
Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of
Return of Income for A.Y 2016-17,2017-18, and 2018- 19 and Form No.9A and Form
No. 10.-Reg.
Representations have been received seeking condonation of delay in filing Return of
Income by the Charitable institutions for the Assessment Year 2016- 17 onwards on the grounds
of hardship. The Board has issued Circulars authori zing the Commissioners of Income Tax to
admit belated applications of Form 9A and Fonn 10 and to decide on merit the condonation of
delay U/S 11 9(2)(b) of the Income-tax Act, 1961 (Act). However, in those cases where the
Income Tax Returns have also been filed beyond the due date prescribed under section 139(1) of
the Act, the condonation of delay in fi ling of Form 9A & Form 10 by the Commissioners is not
of any help to the assessee, as section 13(9) of the Act, inserted w.e.f. 01.04.20 16, stipulates twin
conditions of fi ling of Fonn 9A/Fonn 10 and also of fi ling Return of Income before the due date.
2. Accordingly, in continuation of earlier Circulars issued in this regard, with the view to
prevent hardship to the assessee and in exercise of powers conferred under section I 19(2)(b) of
the Act, the CBDT has decided that where the appl ication for condonation of delay in fi ling
Form 9A and Form 10 has been filed , and the Return of Income has been fi led on or before 31 S1
March of the respective assessment years i.e. Assessment Years 20 16- 17, 20 17- 18 and 2018- 19,
the Commissioners of Income-tax (Exemptions) arc authorised u/s 119(2)(b) of the Act, to admit
such belated applications for condonation of delay in filing Return of Income and decide on
merit.
3. For all other app li cation for condonation of delay not mentioned above, the power of
condonation of delay u/s I 19(2)(b) of the Act wi II continue with the respective authorities as per
the extant Rules and Practice.
~~ICI--I"'· (GuIzar Ahmad Wani)
Under Secretary (ITA-I)
Copy to:-
I. PS to FM/OSD to FM/PS to MoS(R)/OSD to MoS(R)
2. PPS to Secretary(Finance)/(Revenue)
3. The Chairman, Members and all other officers in CI3D'!' of the rank of Under Secretary
and above.
4. All Pl'. Chief Commissioners/PI'. Director General of Income-taX/Chief' Commissioners of
Income-tax (Exemptions) - with a rcquest to circulate amongst all officers in their
regions/charges.
5. PI'. DGIT(Systems)
6. The CIT(M&TP), CBDT and the Official Spokesperson ofCI3DT
7. The Additional Director General (PR & 1'1'), Ncw Delhi.
8. rrcc Division ofCBDT.
9. Data Base Cell - for placing it on www.irsofficersonline.gov.in
10. The D1T (S)-4/Web Manager for placing it www.incometaxindia.gov.in
II. The Guard File. ~\o>I).O
(GuIzar Ahmad Wani)
Under Secretary (ITA-I)
When accumulation under section 11(2) or the deemed application under the Explanation to section 11(1) has been denied because of section 13(9), and the trust is putting together a condonation application before the Commissioner of Income-tax (Exemptions).
Forms it names. Form No. 10, Form No. 9A
Source: the Income Tax Department’s own published text — its page for this instrument.