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Directory Results for CBDT Income Tax Circular 15/2022 dt. 19/07/2022. DoP to Admit application for condonation of delay of more than 365 days but upto 3 years in filing No. 10BB for AY 2018-19 and subsequent years, order u/s 119(2)(b) to CBDT Income Tax Circular 2/2020 dt. 03/01/2020. CBDT delegates power to IT Commissioners to admit belated applications of condonation of delay u/s 119(2) and decide on merits, in the cases where there is delay of upto 365 days in filing No. 10B