Late filing of Form 10AB for trust

✅ Late Filing of Form 10AB – Key Clarifications & Remedies

Context Summary:

• You filed Form 10A in November 2021 and received provisional registration (valid for 5 years).

• You commenced charitable activities in May 2022.

• As per Income Tax provisions, you were required to file Form 10AB within 6 months of commencement (i.e., by November 2022) to obtain permanent registration.

• You have not filed it till now (August 2025).

❗What Does the Law Say?

As per Section 12A(1)(ac)(vi) and Rule 17A, if a trust with provisional registration commences its activities, it mustfile Form 10AB within 6 months of such commencement.

❌ Consequences of Not Filing Form 10AB in Time:

1. Provisional registration is rendered invalid after the prescribed time.

2. Your trust will be treated as unregistered, meaning:

   • No exemption under Section 11 & 12.

   • Entire income will be taxable as per regular provisions.

3. Risk of receiving notices from the Income Tax Department (for claim under wrong section, etc.).

4. No condonation of delay provision currently exists under the Income Tax Act for Form 10AB.

✅ Is There Any Remedy Now?

Yes — but only through fresh application.

✅ What You Should Do Now:

Step 1: File a fresh Form 10A

• Apply again under Section 12A(1)(ac)(i) as a new applicant (not under transition).

• Select the appropriate clause as per your status.

• You will again get provisional registration for 3 years under current rules.

Step 2: Re-file Form 10AB

• This time, strictly file within 6 months of commencing activities (again) or at least 6 months before the expiry of provisional registration.

Step 3: Rectify ITRs if needed

• If you claimed exemption under Section 11/12 in ITRs without valid permanent registration, you may receive a notice/disallowance.

• Be prepared to revise returns or respond to notices if that happens.

🔍 Important Notes:

• CBDT has not yet provided any specific relief or condonation for late filing of Form 10AB.

• Filing Form 10AB now will not be accepted on the portal (error message likely due to deadline lapse).

• If you feel the delay was for a genuine reason, you can consider filing a Condonation Request under Section 119(2)(b) to your Jurisdictional Commissioner of Income Tax (Exemptions) — though acceptance is discretionary and rare.

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