The assessee, an educational institution, sought condonation of delay in filing Form 10B for AYs 2019-20 to 2022-23, explaining that the COVID-19 pandemic resulted in a shortage of funds and staff and difficulties in carrying out accounting and audit work, besides shortage of skilled personnel and non-availability of transport facilities. The reasons were held to constitute sufficient cause for the delay, and the order rejecting the application was set aside. The delay in filing Form 10B for the relevant assessment years was accordingly condoned. (AY. 2019-20 to 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 119: Central Board of Direct Taxes-Circular-Charitable or religious trust-Form 10B-Delay in filing-COVID-19 pandemic, shortage of funds and staff and difficulties in accounting and audit constituted sufficient cause for condonation of delay.[S. 11, Form 10B, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64777","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gQN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64777"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64777\/revisions"}],"predecessor-version":[{"id":64778,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64777\/revisions\/64778"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}