CBDT authorized the Commissioner of Income Tax to admit applications of condonation of delay under section 119(2)(B) of the Income Tax Act, 1961 in filing of Form No. 10BB, Form No. 10B, Form No. 9A and Form 10 for the Assessment Year 2018-19 and subsequent years where there is a delay of upto 365 days and decide on merits.

https://brightsquare.legal/wp-content/uploads/2022/08/9.-CIRCULAR_NO_15_IT.pdf

https://brightsquare.legal/wp-content/uploads/2022/08/9.-CIRCULAR_NO_16_IT.pdf

https://brightsquare.legal/wp-content/uploads/2022/08/9.-CIRCULAR_NO_17_IT.pdf