Condonation request for Form 10A u/s 12A

1. Can I file Condonation request for Form 10A in Offline Mode?

No, Condonation request for Form 10A cannot be filed in offline mode, the option of online mode is available only.

2. Is there any mandatory attachment required while filing the condonation request?

If the taxpayer selects ‘yes’ in response to query at Sr no. 2(f) "Whether the form has already been filed?", then uploading the PDF of the filed form is mandatory.

3. How can a taxpayer download the filed condonation request form?

A taxpayer who has submitted a condonation request can download the form by navigating to: Dashboard --> Services --> Condonation Request --> Application for Statutory Forms --> View details button against the raised condonation request --> Click on Download Form button.

4. How can a taxpayer view the approval or rejection order for a condonation application?

The taxpayer can access the approval/rejection order through following path:

Dashboard --> Services --> Condonation Request --> Application for Statutory Forms --> click here button mentioned in the note against the Approved/Rejected condonation application --> For your Information --> Download Closure Order button.

5. Can a taxpayer file multiple condonation applications?

Yes, a taxpayer can file multiple condonation applications for different Assessment Year (AY) and Section Code combinations.

6. Whether condonation request in filing of Form 10AB can be filed using this functionality?

No. The condonation request for Form 10AB is required to be filed along with Form 10AB. The condonation request along with Form 10AB can be filed by navigating to Dashboard --> e-file >Income Tax Forms --> File Income Tax Forms --> Form 10AB [Persons not dependent on any Source of Income (Source of Income not relevant)] --> Select Filing Type as Condonation  Select Condonation Year

7. How to file form 10A after the condonation request is approved?

Post receiving the approval against the condonation application, taxpayer needs to follow the steps mentioned below for filing Form 10A:

Navigate to Dashboard --> Income Tax Forms --> File Income Tax Forms -->

Persons not dependent on any Source of Income (Source of Income not relevant) --> Form 10A --> File Now

You will be navigating to the landing screen of Form 10A:

A) Select Filing Type as Condonation and Condonation Type as “Already Approved Condonation”

B) Click on “Fetch DIN Numbers” button

C) DINs of approved condonation application will be displayed in DIN Numbers drop-down.

D) Post selecting the DIN Number, condonation year will be pre-filled against the approved condonation DIN number. You may proceed to file the Form 10A.

Note: Once Form 10A has been filed using a DIN linked to an approved condonation request, it cannot be filed again using that same DIN except in case of withdrawal of Form 10A.

Please refer below mentioned screenshot:

Glossary