{"id":5176,"date":"2026-03-30T10:37:46","date_gmt":"2026-03-30T10:37:46","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5176"},"modified":"2026-03-30T10:37:48","modified_gmt":"2026-03-30T10:37:48","slug":"income-tax-circular-01-2026-dated-23-03-2026-condonation-of-delay-form-10a-filing-by-commissioner","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/30\/income-tax-circular-01-2026-dated-23-03-2026-condonation-of-delay-form-10a-filing-by-commissioner\/","title":{"rendered":"Income Tax Circular 01\/2026 Dated 23\/03\/2026 &#8211; Condonation of delay Form 10A filing by Commissioner\u00a0"},"content":{"rendered":"\n<p>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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/19pOr5YtdcOrlAFVMLpg7Cntrc9YHcOJ4\/view?usp=sharing\"><em>(Link: Income Tax Circular 01\/2026 Dated 23\/03\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The circular clarifies the authority to condone delay in filing Form 10A for registration under section 12A(1)(ac)(i) of the Income [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,18],"tags":[],"class_list":["post-5176","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-circulars"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Circular 01\/2026 Dated 23\/03\/2026 - Condonation of delay Form 10A filing by Commissioner\u00a0 - Bhatia Bhola &amp; 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