CBDT Condones Delay in Filing Form 10AB for Section 80G Approval

The Central Board of Direct Taxes (CBDT) has provided relief to charitable funds and institutions by condoning the delay in filing Form 10AB for renewal of approval under Section 80G(5) of the Income-tax Act. The relaxation applies to applications filed electronically between October 1, 2025, and March 31, 2026, allowing eligible organizations to have their applications considered on merits. CBDT has also directed tax authorities to review previously rejected applications that were denied solely due to delayed filing. However, the circular clarifies that this relief does not guarantee automatic approval under the Act. (CASANSAAR)