The Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961 – the option in Form no. 9A referred to in sub rule (1) and the statement in Form no. 10 referred to in sub rule (2) which is required to be furnished electronically either under digital signature certificate or electronic verification code and was earlier required to be filed before the due date for furnishing of return of income as per section 139(1) of the act
Budget 2023 made certain amendments in the above provisions.
From the AY 2023-24 the Form no. 9A and Form no. 10 has to be filed before 2 months from the date of furnishing of return of income as per the sub section 1 of section 139.
Which means if the Charitable organization is not required to get its accounts audited as per the provisions of section 12(1)(a) and is required to furnish the return of income by 31st July, 2023 in that case Form no. 9A and Form no. 10 if applicable are required to be filed by 31st May, 2023.
Further in case of audit is required as per the provisions of section 12(1)(a) the due date of filing the return of income will be 31st October, 2023 and Form no. 9A and Form 10 if applicable will be required to be filed by 31st August, 2023.
As the due date of furnishing the audit report in Form 10B is one month prior to the due date of filing return of income, since Form no. 9A and Form no. 10 were filed much later, the auditor may not be able to consider those figures or accumulation appropriate in the absence of relevant forms being filed, this reason can be considered to be the cause of aforesaid amendment being brought which will lead to the uniformity in records and proper order of action.