Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10B for Assessment Year 2018-19 and subsequent years

In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961, the Central Board of Direct Taxes (CBDT) authorized the Commissioners of Income-tax to admit applications
of condonation of delay in filing Form No. 10B for A.Y. 2018-19 or for any subsequent Assessment Years where there is delay of upto 365 days and decide on merits.