Delay up to 365 days can be addressed by Pr. CsIT/CsIT; delays beyond that by Pr. CCsIT/CCsIT.
Applications must show genuine hardship and cannot exceed three years from the end of the relevant assessment year.
INCOME TAX BIG NEWS: CBDT’s Circular No. 16/2024 allows condonation of delay in filing Forms 9A, 10, 10B, and 10BB for AY 2018-19 and later
