Condonation of delay under IT Act in filing of Return of Income by charitable institutions.

Condonation of delay in filing Return of Income by the Charitable institutions (Form 9A and Form 10) for the Assessment Year 2016- 17, 20 17- 18 and 2018- 19, provided the Return of Income has been filled on or before the due date of the respective assessment years.


The Board has issued Circulars authorizing the Commissioners of Income Tax to admit belated applications of Form 9A and Form 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 filing of Form 9A & Form 10 by the Commissioners is not of any help to the assesse.

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