Missed Deadline of Form 10AB. What Should be next action?

No.

• Exemption under sections 11 & 12 is registration-linked.

• Once the validity period ends and Form 10AB is not filed in time, exemption cannot be claimed for subsequent years unless a fresh registration is obtained.

File a FRESH Form 10A immediately (not Form 10AB).

• Reason:
  Since renewal window has lapsed, the trust must seek fresh registration under section 12AB.

• Registration will be:

  • Effective prospectively (generally from the AY in which Form 10A is filed)

  • Valid again for 5 years, subject to approval.

Tried to file Form 10A for fresh registration. The portal shows error. "Form 10A for registration/provisional registration u/s 12A is already filed". Please clarify and suggest any solution.

The Form 10AC registration is valid through AY 2026–27, so the missed Form 10AB deadline does not by itself cancel the existing registration for those years. To continue thereafter, the trust should seek condonation of delay for filing Form 10AB under section 12A(1)(ac)(ii), giving reasons for the delay; the prescribed authority may condone it if satisfied there was reasonable cause. Do not assume a fresh Form 10A cures the missed renewal.

Check the exact registration category and order conditions, and whether the portal currently permits a delayed Form 10AB filing or requires a separate condonation request. Any current portal procedure should be verified before filing.

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Correction to the 'No' above: the delay can be condoned. A fresh Form 10A is not the route, which is also why the portal blocks it.

1. Condonation power. The Finance (No. 2) Act, 2024 inserted a proviso to Sec 12A(1)(ac), effective 1 October 2024. Where an application under sub-clauses (i) to (vi) is filed late, the Principal Commissioner or Commissioner (Exemptions) may condone the delay if there is reasonable cause, and the application is then treated as filed in time.

2. What to file. File Form 10AB now under Sec 12A(1)(ac)(ii) (renewal of registration expiring at the end of AY 2026-27), with a separate condonation request explaining the delay, supported by an affidavit and documents (for example change of professional, illness, lack of awareness). Several ITAT benches have directed CIT(E) to consider such requests on merits after this amendment.

3. Why a fresh 10A fails. Form 10A is for new or provisional registration. Since the trust already holds a 12AB registration, the portal rejects a new 10A ('already filed'). The correct form for renewal is 10AB.

4. Meanwhile. The current registration remains valid up to AY 2026-27, so the exemption for that year is not affected. Act quickly so the renewal order comes before the next year begins. If CIT(E) rejects condonation, appeal to the ITAT.

5. Also check whether 80G approval was linked to the same period; if so, file Form 10AB for 80G renewal too.

Overall Summary: Since 1 October 2024 the CIT(E) can condone a late Form 10AB for reasonable cause. File Form 10AB for renewal with a condonation request and affidavit now; a fresh Form 10A is neither required nor accepted by the portal.