The official statement from finance ministry said, "In view of the representations received by Central Board of Direct Taxes (CBDT) and with a view to avoid genuine hardship to taxpayers, the CBDT condones the delay in filing of Form 10A up to November 25, 2022 in respect of certain provisions of section 12A / section 10(23C)/section 80G/section 35 of the Income-tax Act, 1961."