The circular clarifies the authority to condone delay in filing Form 10A for registration under section 12A(1)(ac)(i) of the Income Tax Act 1961. The existing provisions empower the Principal Commissioner or Commissioner to condone delays where reasonable cause exists. However, the DIT (CPC), Bengaluru, is the statutory authority for processing such registrations under Rule 17A. The Board clarified that the jurisdictional Principal Commissioner or Commissioner alone has the power to condone delays.