Condonation of Delay in Electronic Filing of Form No. 10AB
Condonation of Delay in Electronic Filing of Form No. 10AB for Renewal of Approval under Section 80G(5)
The provisions of Section 80G of the Income-tax Act, 1961 allow taxpayers to claim deductions for eligible donations made to approved charitable funds and institutions.
To continue enjoying approval under clause (ii) of the first proviso to Section 80G(5), organizations whose existing approval is nearing expiry are required to submit an online application in Form No. 10AB at least six months before the approval expires.
Background
The Central Board of Direct Taxes (CBDT) received representations from several charitable institutions and funds whose approvals were due to expire on 31 March 2026. These organizations were unable to submit Form No. 10AB by the prescribed deadline of 30 September 2025.
According to the representations, the delay occurred due to genuine and unavoidable circumstances, resulting in practical difficulties, including the potential impact on their ability to receive eligible donations.
CBDT Grants Relief
After examining the matter, CBDT has decided to provide relief by exercising its powers under Section 119(2)(b) of the Income-tax Act, 1961, read with Section 536(2) of the Income Tax Act, 2025.
Accordingly, the delay in filing Form No. 10AB is condoned where the application has been submitted electronically during the period:
1 October 2025 to 31 March 2026
The concerned Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT) shall examine these applications on their merits and pass appropriate orders on or before 31 December 2026.
Relief for Applications Already Rejected
The circular also extends relief to cases where applications filed electronically between 1 October 2025 and 31 March 2026 had already been rejected solely because they were filed after the due date of 30 September 2025.
In such cases:
- The delay shall be treated as having been condoned.
- The jurisdictional PCIT or CIT will reconsider the application on its merits.
- A fresh decision must be issued by 31 December 2026.
No Automatic Approval
CBDT has clarified that this relaxation is limited to condoning the delay in filing Form No. 10AB.
The circular does not grant automatic approval under Section 80G(5) of the Income-tax Act, 1961 or Section 133(1)(b) of the Income Tax Act, 2025. Every application will continue to be examined in accordance with the applicable legal provisions before approval is granted.
Key Takeaways
- Delay in filing Form No. 10AB between 1 October 2025 and 31 March 2026 has been condoned.
- The relief applies to institutions seeking renewal of approval under Section 80G.
- Applications rejected solely due to late filing will also receive the benefit of this relaxation.
- PCIT/CIT must decide eligible applications by 31 December 2026.
- The condonation of delay does not guarantee approval; each application will still undergo substantive examination based on the law.
Also Read: “CBDT Notifies New Forms PAN CR-01 & PAN CR-02 for PAN Correction from 1 April 2026”
Also Read: FAQs and Guidance notes on Forms under Income-tax Rules, 2026
Read More: Union Budget 2026 – CA Cult
