CBDT Condones Delay in Filing Form No. 10AB for Approval under Section 80G(5)

The Central Board of Direct Taxes (CBDT) has issued Circular No. 06/2026 dated 02 July 2026, granting relief to charitable institutions and trusts by condoning the delay in filing Form No. 10AB for renewal of approval under Section 80G(5) of the Income-tax Act, 1961.

The Circular has been issued to mitigate genuine hardship faced by applicants who could not file Form No. 10AB within the prescribed due date.

Applicability of the Circular

The benefit of the Circular is available where:

  • Form No. 10AB was furnished electronically between 01 October 2025 and 31 March 2026.

  • The delay occurred only because the application was not filed by the prescribed due date of 30 September 2025.

CBDT Directions

The Circular provides the following:

  1. Disposal of Applications

    • The jurisdictional Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT) shall examine such applications on their merits.

    • Necessary orders shall be passed on or before 31 December 2026.

  2. Cases Already Rejected

    • Where Form No. 10AB was filed electronically between 01 October 2025 and 31 March 2026, but the application had already been rejected solely on the ground of delay beyond 30 September 2025, such delay shall now be deemed to have been condoned.

    • These applications must be reconsidered on merits in accordance with law.

Key Takeaways

  • Relief is available only for renewal applications under Section 80G(5).

  • The Circular condones delay for eligible Form No. 10AB filings made between 01 October 2025 and 31 March 2026.

  • The condonation has been granted by CBDT to alleviate genuine hardship.

  • Applications rejected only on account of delayed filing must now be reconsidered on merits.

  • Jurisdictional PCIT/CIT must dispose of all such eligible applications by 31 December 2026.

Practical Impact

This Circular provides significant relief to charitable trusts and institutions seeking renewal of their Section 80G approval. Organizations whose applications were delayed or rejected solely due to late filing now have an opportunity to obtain approval based on the merits of their case, without being prejudiced by procedural delay.

Important Note: The Circular does not provide a general extension of the filing due date. It merely condones the delay for the specified category of applications filed during the prescribed period.

Correction to your draft: Under the "Key Takeaways," point 2 should read "It applies where Form No. 10AB was filed between 01.10.2025 and 31.03.2026" instead of 31.12.2026, as the Circular covers filings up to 31 March 2026. The deadline of 31 December 2026 relates to the time available to the PCIT/CIT to dispose of the applications.