| Question And Answer | |
|---|---|
| Subject: | Condonation in filing form 10CCB |
| Category: | Income-Tax |
| Querist: | Sajjan Kumar |
| Answered by: | Law Intern |
| Tags: | Circular No. 16/2024 dated November 18 2024, Section 119(2)(b) |
| Date: | July 22, 2025 |
WHICH AUTHORITY CAN ALLOW CONDONATION OF DELAY IN FILING FORM 10CCB??? I have found no circular regarding this.
U/s 119(2)(b), the CBDT is empowered to condone delay and to delegate that power to the PCsIT and the PCCsIT. Circular No. 16/2024 dated November 18, 2024 covers condonation of delays for Forms 9A, 10, 10B, and 10BB for AY 2018-19 and subsequent years under Section 119(2)(b). These guidelines also apply to Form 10CCB.
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