INCOME TAX : As per CBDT Circular No. 7/2018, dated 20-12-2018, Commissioner could condone delay in filing Form 10 electronically with department but could not exempt assessee from filing said Form manually with jurisdictional Assessing Officer
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316062/circular-no-72018-doesn’t-empowers-cit-to-exempt-assessee-from-filing-of-form-10-with-ao-itat.aspx
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