How to withdrawn assigned form-10BB to CA

Income Tax Act
1

We assigned Form 10BB to a CA, who accepted the assignment, but has not uploaded the form. Despite repeated calls and emails over the last three days, there has been no response. Today, 21 October, is the last date for filing Form 10BB.

We want to file the form through another CA, but the new CA is asking for an NOC from the existing CA and withdrawal of the current assignment. We are unable to withdraw the assignment through the Income Tax portal, and the Income Tax helpdesk has also not been able to resolve the issue.

This is urgent, as any delay may affect our NGO’s tax exemption compliance.

Has anyone faced a similar situation? Is there any way to withdraw or reassign Form 10BB without the existing CA’s cooperation, or any urgent escalation process available?

Please suggest a practical solution. Any guidance from fellow CAs or NGO professionals would be greatly appreciated.

2

Thanks for your query. The immediate solution is to send written communication to your CA stating that due to urgency of filing 10BB, another CA needs to be engaged due to his refusal and that waiting for NOC is not possible in this case. The new CA must agree to this communication sufficing since NOC is not a legal requirement. Set up the new CA on the portal and if the Form 10BB is ready (in draft), it can be filed today.

Alternatively, it is possible to get condonation of delay in filing 10BB under Section 119(2)(b) of ITA 1961 in case you fail to meet the deadline today. Condonation on genuine hardship and a rejection may jeopardise your exemption status.

CS Sharad Bhargava