Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s 12A- CBDT
CBDT has clarified the power to condone delay in filing Form No. 10A under sub-clause (1) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961
Section 12A of the Income Tax Act, 1961 prescribes the conditions for applicability of sections 11 and 12. One of the condition for applicability is that trust or institution seeking registration u/s 12A furnishes an application in Form No. 10A within the prescribed time.
While with effect from 01.10.2024, Principal Commissioner of Income-tax or Commissioner of Income-tax have been authorised to condone the delay in filing of Form 10A, the Director of Income Tax (CPC Bengaluru) is statutory authority to issue registration u/s 12A upon application in Form 10A in terms of Rule 17A(5) of the Income-tax rules, 1962 read with CBDT Notification No. 30/2021 dated 1st April 2021.
Clarification was sought as to whether the jurisdictional Principal Commissioner of Income-Tax/ Commissioner of Income-tax or Director of Income-tax (Centralized Processing Centre), Bengaluru would be the authority to condone the delay in filing application in Form 10A for registration under section 12A (1)(ac)(i) of the Act.
CBDT in order to clarify the above issue has issued Circular No. 01/2026 dated 23.03.2026 to avoid genuine hardship to the eligible trust or institutions and ensure that eligible trusts or institutions are not denied the benefit of registration solely on account of delay in filing Form No. 10A.
Accordingly, the Board, in exercise of the powers conferred under section 119(2)(b) of the Act has issued clarification that the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax shall have powers to condone delay in filing Form No. 10A under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Act.
It has been further clarified that the Circular shall apply to all cases where Form No. 10A has been filed beyond the prescribed time limit and the application for condonation is pending or filed on or after the date of issue of the Circular.
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