CBDT condones delay in filing Form No. 10AB

CBDT condones delay in filing Form No. 10AB furnished electronically between 01.10.2025 to 31.03.2026.

CBDT has condoned the delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961

Section 80G of the Income-tax Act, 1961 provides for deduction in respect of donations made to certain funds and institutions. For availing approval under clause (ii) of the first proviso to section 80G(5) of the Act, a fund or institution approved under section 80G(5) and whose approval is due to expire, is required to furnish an application in Form No. 10AB electronically, at least six months prior to expiry of the said period.

As per Circular No 06/20226 dated 02.07.2026 issued by CBDT, it had received representations from certain funds and institutions whose approval was expiring on 31.03.2026 and who could not furnish Form No. 10AB for seeking approval under clause (ii) of the first proviso to section 80G(5) of the Act within the due date of 30.09.2025.

The reason for the delay was stated to be bona fide and other circumstances resulting in genuine hardship to the funds or institutions in terms of receipt of donations.

Accordingly, the CBDT to mitigate genuine hardship in exercise of the powers conferred under section 119(2)(b) of the Income Tax Act, 1961 read with section 536(2) of Income Tax Act, 2025 has condoned the delay in filling Form No. 10AB, where the prescribed application in Form No.10AB has been furnished electronically between 01.10.2025 to 31.03.2026.

The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax have been authorized to dispose of such applications on merits and pass an order on or before 31.12.2026.

It has been further provided that where an application in Form No. 10AB filed electronically between 01.10.2025 10 31.03.2026 has been rejected as on date of issue of this circular solely on the ground that it was furnished beyond the prescribed time limit of 30.09.2025, the delay shall be deemed to have been condoned in such cases.

The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax have been directed to dispose of such applications on merits and pass an order on or before 31.12.2026. However, Nothing the Circular shall not confer any automatic entitlement to approval under section 80G(5) of the Act or section 133(1)(b) of L.T. Act, 2025, as the case may be.

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