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

CBDT has issued Circular No. 06/2026 regarding condonation of delay in electronic filing of Form No. 10AB for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961. The circular applies to funds and institutions whose 80G approval was due to expire on 31 March 2026 and which could not file Form 10AB by the prescribed due date of 30 September 2025.

The Board received representations stating that the delay occurred due to bona fide reasons and genuine hardship, particularly affecting the receipt of donations by such funds or institutions. To provide relief, CBDT has condoned the delay where Form 10AB was filed electronically between 1 October 2025 and 31 March 2026.

The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax has been authorized to examine such applications on merits and pass the required order on or before 31 December 2026. The circular also clarifies that if any Form 10AB application filed during the same period was rejected only because it was filed after 30 September 2025, the delay will be treated as condoned and the application may be disposed of on merits.

CBDT has further clarified that this circular does not provide automatic approval under section 80G(5) of the Income-tax Act. The application will still be subject to examination and approval as per applicable provisions. CA Sansaar

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