CBDT vide Circular No. 5/2022 dated 16th March, 2022 relaxes the requirement of electronic filing of application in Form No. 3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act) for a limited period upto 30th September 2022 or till the date of availability of Form No. 3CF for electronic filing on the e-filing website.
Form 3CF is an Application Form for approval under clauses (ii)/(iia)/(iii) of sub-section (1) of section 35 of the Act in the case of a Scientific Research Association.
Rule 5C and Rule 5F of the Income-tax Rules, 1961 as amended by the Income-tax (Sixth Amendment) Rules, 2021 effective from 1.4.2021 vide Notification No. 19/2021 dated 26.03.2021 requires electronic filing of Form 3CF with digital signature or EVC, as the case may be.
However, due to difficulties in the electronic filing of Form No.3CF on the new e-filing portal which was launched on 7th June 2021, the government has decided to allow the institutions to manually file the application for approval under section 35 in Form No. 3CF till the same is made available on the e-filing portal or 30th September 2022, whichever is earlier.
Earlier also due to non availability of Form 15CA and Form 15CB, CBDT allowed the filing of the same manually till the same was made available in e-filing portal.
Read the full text of the CBDT Circular No. 5/2022 dated 16.03.2022 on allowing manual filing of Form 3CF
Circular No. 5/2022
F. No. 225/54/2022/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
New Delhi, Dated 16th March 2022
Subject: - Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1)(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act) - reg.
1. On consideration of difficulties in electronic filing of Form No.3CF as stipulated in Rule 5C (1A) and Rule 5F(2)(aa) of the Income-tax Rules, 1962 w.e.f. 01.04.2021, the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119(1) of the Act, provides the following relaxation:
(i) Applicants seeking approval under section 35(1)(ii)/(iia)/(iii) of the Act may file the application in Form No.3CF physically during the period from the date of issuance of this Circular till:
(a) 30th September 2022; or
(b) the date of availability of Form No. 3CF for electronic filing on the e-filing website,
whichever is earlier.
2. This issues with the approval of Chairman, CBDT.
(Ravinder Maini)
Director to the Government of India.
Download CBDT Circular No. 5/2022 dated 16.03.2022 on allowing manual filing of Form 3CF in pdf format
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