Notification/Circular No.: News dated September 08, 2025
Applicable Act/Rule: Income-tax Act, 1961
Applicable Section / Rule: Section 12A
The Income-tax Department has enabled the option for applicants to file requests for condonation of delay under Section 12A for filing Form 10A through the e-filing portal.
Taxpayers seeking condonation of delay can now submit their request by logging into the Income Tax e-filing portal at https://eportal.incometax.gov.in. After login, they need to navigate to Dashboard > Services > Condonation Request > Application for Statutory Forms, and then click on the ‘Create Condonation Request’ button to proceed. This enhancement simplifies the process and ensures that genuine cases of delay can be appropriately considered by the tax authorities.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.