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    Circular 16 2024

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    Circular 16 2024

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    circular-16-2024

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    Circular 16 2024

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    of 2

    Circular No.

    \ 6 /2024

    F.No. 1971 639/2024-ITA-I


    Government of India
    Ministry of Finance
    Department of Revenue
    Central Board of Direct Taxes

    New Delhi, the IE""November, 2024

    Sub: Condonation of delay under section 119(2)(b) of tbe Income-tax Act, 1961 in filing
    of Form No. 9A110/10B/I0BB for Assessment Year 2018-19 and subsequent assessment
    years - Reg.

    In supersession of all earlier Circulars/lnstructions issued by the Central Board of


    Direct Taxes (,CBDT') from time to time to deal with the applications for condonation of
    delay in filing Form 9A/ I Oil OBIIOBB for Assessment Year 2018-19 and subsequent
    assessment years, the CBDT in exercise of the powers conferred under section 119(2)(b) of
    the Income Tax Act ('the Act'), authorizes: -

    1.1 the Pro Commissioners of Income Tax (,Pr. CsIT')1 Commissioners of Income Tax
    ('CsIT') to admit and deal with applications for condonation of delay in filing Form No.
    9A11 Oil OBII OBB for Assessment Year 2018-19 and subsequent assessment years where there
    is a delay of upto 365 days.

    1.2 the Pr. Chief Commissioners of Income Tax CPr. CCsIT')1 Chief Commissioner of
    Income Tax ('CCsIT')1 Director Generals of Income Tax ('DGsIT') to admit and deal with
    applications for condonation of delay in filing Form No. 9A11 Oil OBII OBB for Assessment
    Year 2018-19 and subsequent assessment years where there is a delay of more than 365 days.

    2. The Pr. CCsITI CCslTI Pro CslTI CslT while entertaining such applications for
    condonation of delay in filing Form No. 9A11 Oil OB/ I OBB, shall satisfy themselves that the
    applicant was prevented by reasonable cause from filing such Forms before the expiry of the
    time allowed and the case is of genuine hardship on merits.

    2.1 Further, in respect of Form No. 10, the ProCCslTI CCsITI Pro CsITI CsIT as the case
    may be, shall also satisfy themselves that the amount accumulated or set apart has been
    invested or deposited in anyone or more of the forms or modes specified in sub-section (5) of
    section 11 of the Act.

    1
    3. No application for condonation of delay in filing of Form No. 9NI 011 OBI1 OBB shall
    be entertained beyond three years from the end of the assessment year for which such
    application is made. The time limit for filing of such application within three years from the
    end of the assessment year will be applicable for application filed on or after the date of issue
    of this Circular. A condonation application should be disposed of, as far as possible, within
    six months from the end of the month in which such application is received by the Competent
    Authority.

    4. The delegation of powers, as per para 1.1 & 1.2 of this Circular shall cover all such
    applications for condonation of delay under section 119(2)(b) of the Act which are pending as
    on date of issue of this Circular.

    5. Hindi Version to follow.

    ~
    (Ashwani Kumar)
    Under Secretary to the Gov!. of India

    Copy to:
    1. PS to FMlOSD to FMI PS to MoS (R)I OSD to MoS(R)
    2. PPS to Revenue Secretary
    3. Chairman, CBDT & All Members, CSDT
    4. All Pr. Chief Commissioners of Income-tax! Pr. Director Generals of Income-tax.
    5. Pr. Chief Controller of Accounts, New Delhi
    6. All Joint Secretariesl CsIT, CBDT
    7. Web Manager, 0 /0 Pro DGIT(Systems) with request to upload on https:11
    incometaxindia.gov.in.
    8. Commissioner of Income-tax (Media & TP) and Official Spokesperson of CBDT, New
    Delhi.
    9. Secretary General, IRS Association! Secretary General, ITGOA/All-india Income-tax SC
    & ST Employees ' Welfare Association!Income-tax Employees Federation (ITEF)
    10. JCIT, Data-Base Cell for uploading on www.irsofficersonline.gov.in
    II. The Guard File.

    Under Secretary to the Govt. oflndia

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