CBDT Condones Delay In Filing Form 10AB For Renenwal Of Section 80G Approval

The Central Board of Direct Taxes, through Circular No. 06/2026 dated 2 July 2026, has condoned the delay in filing Form 10AB by certain charitable funds and institutions seeking renewal of approval under Section 80G(5) of the Income-tax Act, 1961.

The relief applies where the existing Section 80G approval was due to expire on 31 March 2026 and Form 10AB was electronically filed between 1 October 2025 and 31 March 2026.

Section 80G approval is separate from registration under Section 12AB. Section 12AB mainly relates to exemption of the institution’s own income, whereas Section 80G approval relates to the deduction available to its donors.

Form 10AB was the prescribed electronic form used for specified registration and approval-related applications under the Income-tax Act, 1961.

One of its main purposes was renewal of an existing Section 80G approval before the validity of that approval expired. Since Section 80G approval is granted for a limited period, an institution was required to apply again for renewal on or Before Six Months of Expiry of the Approval so that its approval could continue for the next period.

Therefore, where the existing approval was valid up to 31 March 2026, Form 10AB was required to be filed by 30 September 2025.

The relevant timeline is as follows:

CBDT received representations from institutions that could not file Form 10AB by 30 September 2025 due to bona fide reasons and other circumstances causing genuine hardship.

If the applications were rejected only because of delayed filing, the institutions could lose the opportunity to have their renewal applications examined. This could also affect their ability to receive donations for which donors expect deduction under Section 80G.

CBDT therefore exercised its power under Section 119(2)(b) and condoned the delay for the specified class of cases.

The circular also covers applications that had already been rejected as on 2 July 2026, provided the rejection was *solely because Form 10AB was filed after 30 September 2025*. Such applications must also be reconsidered on merits.

However, where the rejection was based on delay as well as other defects, such as failure to submit documents or failure to satisfy the conditions of Section 80G, those other issues may still have to be addressed separately.

Disclaimer : This article is for informational purposes only and should not be construed as legal or professional advice. Taxpayers should consult their tax advisor based on the facts of their specific case before taking any action.