Charitable trust filing Form 10AB
This query is : Resolved
28 November 2025
A charitable trust running a school is granted exemption under section 12 for five years till assessment year 26-27. The trust is required to file renewal of registration before 30th September 2025 but the trust has not filed for renewal so far. Is there any extension for filing for renewal of registration under section 12A. Can it file now with a condonation petition. The experts please give the details to be followed.
28 November 2025
No official extension has been granted by CBDT for the September 30, 2025, renewal deadline under Section 12AB for registrations expiring March 31, 2026.
The Finance (No. 2) Act, 2024, effective October 1, 2024, empowers the Principal Commissioner or Commissioner to condone delays in filing renewal applications under Section 12A(1)(ac) if reasonable cause is shown.
The trust can file Form 10AB now with a condonation petition explaining the delay (e.g., administrative issues or document gathering challenges), as this facility is activated on the e-filing portal. Approval is discretionary and requires justifying the reasonable cause to avoid cancellation risks.
The Finance (No. 2) Act, 2024, effective October 1, 2024, empowers the Principal Commissioner or Commissioner to condone delays in filing renewal applications under Section 12A(1)(ac) if reasonable cause is shown.
The trust can file Form 10AB now with a condonation petition explaining the delay (e.g., administrative issues or document gathering challenges), as this facility is activated on the e-filing portal. Approval is discretionary and requires justifying the reasonable cause to avoid cancellation risks.
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