Quick Summary
The Central Board of Direct Taxes (CBDT) has issued Circular No. 06/2026 granting condonation of delay in filing Form 10AB for renewal of approval under Section 80G of the Income-tax Act, 1961. The move comes after several charitable institutions represented to the Board that they were unable to file Form 10AB within the prescribed deadline due to genuine hardships and bona fide reasons. The delay had raised concerns regarding the continuation of their approval status and their ability to recei
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FAQ :
Form 10AB is an electronic application required for charitable institutions to renew their approval under Section 80G of the Income-tax Act, 1961, allowing them to receive tax-deductible donations.
The CBDT has condoned the delay in filing Form 10AB for the renewal of Section 80G approval. This means organisations that missed the original deadline can still apply.
The delay is condoned for Form 10AB applications filed electronically between October 1, 2025, and March 31, 2026.
Yes, applications that were rejected only because they were filed after the September 30, 2025 deadline will be automatically considered as having their delay condoned and will be reconsidered on their merits.
No, the circular does not grant automatic approval. All applications will still be reviewed on their merits and must meet the statutory conditions for approval or renewal under Section 80G.
The jurisdictional Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT) is authorised to process and decide these applications, with orders expected by December 31, 2026.
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