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CBDT Extends Due Date to file Form 10A and Other Forms beyond 31st August 2021

CBDT Extends Due Date to file Form 10A and Other Forms beyond 31st August 2021

CBDT has further extended the due dates for electronic filing of Application in Form 10A by Trusts or NGOs for reregistration under section 12AB or reapproval under section 80G/10(23C)/35 to 31st March 2022 and other Forms vide Circular No. 16/2021 dated 29.08.2021. The original due date to file the application in Form No. 10A was 30th June 2021 which was extended to 31st August 2021 vide Circular No. 15/2021 dated 03.08.2021.


This does not extend the due dates of furnishing the return of income or ITRs for AY 2021-22.


The extension to the due date is given to furnish application to file re-registration or re-approval under section 12AB or section 80G or section 35 or section 10(23C) in Form No. 10A is given till 31st March 2022.



Like the Circular of 3rd August numbered 15/2021, this time, too, the Circular No. 16 of 2021 states that on consideration of difficulties reported by taxpayers and other stakeholders in electronic filing of certain Forms under the Income Tax Act, 1961, CBDT has further extended the due dates for electronic filing of such Forms. Whereas the correct fact is the extension of the due dates are due to technical glitches of the new income-tax portal which was launched on 7th June 2021. Since its launch, the new e-filing portal is functioning improperly and that is full of glitches causing difficulties and harassment to the taxpayers and tax professionals from login issues to filing and multiple issues.


Recently, the government has given time to Infosys to make the new portal from all the technical glitches by September 15, 2021. Many due dates were expiring on 31st August 2021. It was expected that the government will announce the extension of due dates simultaneously but it did not. Nevertheless, the due dates were extended well before the end of the due date of 31st August. Readers are aware that the last time when Circular No. 15/2021 was issued was on 3rd August after the expiry of extended due dates of 31st July. At that time too due to non-working of the new e-filing portal of the income-tax department extension was granted. This present extension of due dates of filing certain forms is in continuation of earlier extended times.


This extension in due dates of various compliances by CBDT is provided by exercising its power under section 119 of the Income-tax Act, 1961.


Form No. 10A related to the furnishing of application for re-registration /approval of trusts or NGOs under section 12AB and section 80G, etc. The form was showing many glitches and hence, in many cases, taxpayers were unable to file the application in Form 10A.


Gist of Various Compliances extended on 29th August 2021

Compliances

Form No.

Old Extended Due Date

New Extended Due Date

Application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G

Form No. 10A

31-08-2021

31.03.2022

Application for registration or approval under Section 10(23C), 12A or 80G for which the last date for filing falls on or before 28th February 2022

Form No. 10AB

-

31.03.2022

Equalization Levy Statement for FY 2020-21

Form No. 1

31-08-2021

31-03-2022

Statement of Quarterly remittances by authorized dealer Qtr ending 30.06.2021

Form No. 15CC

31-08-2021

30-11-2021

Statement of Quarterly remittances by authorized dealer Qtr ending 30.09.2021

Form No. 15CC

15-10-2021

31-12-2021

Uploading of the declarations received from recipients in Form No. 15G/15H for Qtr ending 30.06.2021

Form No. 15G/15H

15-07-2021

30-11-2021

Uploading of the declarations received from recipients in Form No. 15G/15H for Qtr ending 30.09.2021

Form No. 15G/15H

15-10-2021

31-12-2021

Statement of Income paid or credited by an investment fund to its unit holder for FY 2020-21

Form No. 64D

15-07-2021

15-09-2021

Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India for quarter ending 30.06.2021

Form II

30-09-2021

30-11-2021

Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India for quarter ending 30.09.2021

Form II

31-10-2021

31-12-2021

Intimation to be made by a Pension Fund for Qtr ending 30.06.2021 

Form No. 10BBB

30-09-2021

30-11-2021

Intimation to be made by a Pension Fund for Qtr ending 30.09.2021 

Form No. 10BBB

31-10-2021

31-12-2021

Intimation by a constituent entity

Form No.3CEAC

30-11-2021

31-12-2021

Report by a parent entity or an alternate reporting entity or any other constituent entity

Form No. 3CEAD

30-11-2021

31-12-2021

Intimation on behalf of an international group

Form No. 3CEAE

30-11-2021

31-12-2021


In this regard, a Press Release was also issued by the Board. The full text of the Press Release as well as Circular No. 16/2021 dated 29.08.2021 on the extension of due dates of various compliances is reproduced below.



Circular No. 16/2021

F.NO.225/49/2021/ITA-II 

Government of India 

Ministry of Finance 

Department of Revenue 

Central Board of Direct Taxes 


New Delhi, 29th August, 2021


Subject: Extension of timelines for electronic filing of various Forms under the Income-tax Act, 1961


On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain Forms under the provisions of the Income-tax Act,1961 read with Income-tax Rules,1962 (Rules), Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Act, extends the due dates for electronic filing of such Forms as under:


1. The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31st March, 2022;


2. The application for registration or approval under Section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February, 2022 may be filed on or before 31st March, 2022;


3. The Equalization Levy Statement in Form No.1 for the Financial Year 2020- 21, which was required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be filed on or before 31st December, 2021


4. The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th June, 2021, required to be furnished on or before 15th July, 2021 under Rule 37BB of the Rules, as extended to 31st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be furnished on or before 30th November, 2021;


5. The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th September, 2021, required to be furnished on or before 15th October, 2021 under Rule 37BB of the Rules, may be furnished on or before 31st December, 2021;


6. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021, which was originally required to be uploaded on or before 15th July, 2021, and subsequently by 31st August, 2021, as per Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30th November, 2021;


7. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th September, 2021, which is required to be uploaded on or before 15th October, 2021, may be uploaded on or before 31st December, 2021;


8. Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th June, 2021, required to be made on or before 31st July, 2021 as per Circular No.15 of 2020 dated 22.07.2020, as extended to 30th September, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be made on or before 30th November, 2021;


9. Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th September, 2021, required to be made on or before 31st October, 2021 as per Circular No.15 of 2020 dated 22.07.2020, may be made on or before 31st December, 2021;


10. Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th June, 2021, required to be made on or before 31st July, 2021 under Rule 2DB of the Rules, as extended to 30th September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may be made on or before 30th November, 2021;


11. Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th September, 2021, required to be made on or before 31st October, 2021 under Rule 2DB of the Rules, may be made on or before 31st December, 2021;


12. Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Act, in Form No.3CEAC, required to be made on or before 30th November, 2021 under Rule 10DB of the Rules, may be made on or before 31st December, 2021;


13. Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Act, in Form No. 3CEAD, required to be furnished on or before 30th November, 2021 under Rule 10DB of the Rules, may be furnished on or before 31st December, 2021;


14. Intimation on behalf of an international group for the purposes of the proviso to sub-section (4) of section 286 of the Act in Form No. 3CEAE, required to be made on or before 30th November, 2021 under Rule 10DB of the Rules, may be made on or before 31st December, 2021.



(Sourabh Jain) 

Under Secretary to the Government of India


Download Copy of CBDT Circular No. 16/2021 dated 29.08.2021 on Extension of Due Dates of Various Compliances in pdf format



Government of India 

Ministry of Finance 

Department of Revenue 

Central Board of Direct Taxes 


New Delhi, 29th August, 2021


PRESS RELEASE 


CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961


On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain Forms under the provisions of the Income-tax Act,1961 read with Income-tax Rules,1962 (Rules), Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for electronic filing of such Forms. The further details are as under:


1. The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31st March, 2022;


2. The application for registration or approval under Section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February, 2022 may be filed on or before 31st March, 2022;


3. The Equalization Levy Statement in Form No.1 for the Financial Year 2020- 21, which was required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be filed on or before 31st December, 2021


4. The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th June, 2021, required to be furnished on or before 15th July, 2021 under Rule 37BB of the Rules, as extended to 31st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be furnished on or before 30th November, 2021;


5. The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th September, 2021, required to be furnished on or before 15th October, 2021 under Rule 37BB of the Rules, may be furnished on or before 31st December, 2021;


6. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021, which was originally required to be uploaded on or before 15th July, 2021, and subsequently by 31st August, 2021, as per Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30th November, 2021;


7. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th September, 2021, which is required to be uploaded on or before 15th October, 2021, may be uploaded on or before 31st December, 2021;


8. Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th June, 2021, required to be made on or before 31st July, 2021 as per Circular No.15 of 2020 dated 22.07.2020, as extended to 30th September, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be made on or before 30th November, 2021;


9. Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th September, 2021, required to be made on or before 31st October, 2021 as per Circular No.15 of 2020 dated 22.07.2020, may be made on or before 31st December, 2021;


10. Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th June, 2021, required to be made on or before 31st July, 2021 under Rule 2DB of the Rules, as extended to 30th September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may be made on or before 30th November, 2021;


11. Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th September, 2021, required to be made on or before 31st October, 2021 under Rule 2DB of the Rules, may be made on or before 31st December, 2021;


12. Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Act, in Form No.3CEAC, required to be made on or before 30th November, 2021 under Rule 10DB of the Rules, may be made on or before 31st December, 2021;


13. Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Act, in Form No. 3CEAD, required to be furnished on or before 30th November, 2021 under Rule 10DB of the Rules, may be furnished on or before 31st December, 2021;


14. Intimation on behalf of an international group for the purposes of the proviso to sub-section (4) of section 286 of the Act in Form No. 3CEAE, required to be made on or before 30th November, 2021 under Rule 10DB of the Rules, may be made on or before 31st December, 2021.



(Surabhi Ahluwalia) 

Commissioner of Income Tax 

(Media & Technical Policy) 

Official Spokesperson, CBDT


Download Copy of Press Release dated 29.08.2021 on Extension of Due Dates of Various Compliances in pdf format



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