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 receive donations eligible for tax deduction benefits.
Background: Requirement to File Form 10AB
Under Section 80G of the Income-tax Act, donors can claim deductions for contributions made to approved charitable funds and institutions. To continue enjoying this status, organizations whose existing approval is nearing expiry must apply for renewal by filing Form 10AB electronically.
The law requires such applications to be filed at least six months before the expiry of the approval period. For organizations whose approval was set to expire on March 31, 2026, the due date for filing Form 10AB was September 30, 2025.
However, several institutions failed to meet this deadline and sought relief from the CBDT.
CBDT Grants Condonation of Delay
After examining the representations received from affected organizations, the CBDT exercised its powers under Section 119(2)(b) of the Income-tax Act, 1961 read with Section 536(2) of the Income Tax Act, 2025, to condone the delay in filing Form 10AB.
As per the circular, the delay will be condoned where Form 10AB has been filed electronically between October 1, 2025 and March 31, 2026.
This relief is intended to mitigate genuine hardship faced by charitable institutions and ensure that procedural delays do not adversely impact their eligibility to receive tax-deductible donations.
Applications to Be Examined on Merits
The CBDT has authorized the jurisdictional Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT) to process and decide such applications based on their merits.
The authorities have been directed to pass orders in these cases on or before December 31, 2026.
This means that while the delay in filing has been condoned, institutions will still be required to satisfy all substantive conditions prescribed under the law for obtaining or renewing approval under Section 80G.
Relief for Applications Already Rejected
The circular also provides relief to institutions whose Form 10AB applications were already rejected solely because they were filed after the September 30, 2025 deadline.
In such cases, the delay will be deemed to have been condoned automatically. The jurisdictional tax authorities have been instructed to reconsider these applications on their merits and pass appropriate orders by December 31, 2026.
This provision is expected to benefit a large number of charitable organizations that had otherwise faced the prospect of losing their approved status due to procedural delays.
No Automatic Approval
The CBDT has clarified that the circular does not grant automatic approval under Section 80G. Every application will continue to be evaluated according to the applicable statutory provisions and prescribed conditions.
Therefore, institutions must ensure that all eligibility requirements and compliance obligations are fulfilled while seeking renewal or approval.
Key Takeaways
- CBDT has condoned delays in filing Form 10AB for renewal of Section 80G approval.
- Relief applies to applications filed electronically between October 1, 2025 and March 31, 2026.
- Rejected applications, where rejection was solely due to late filing, will also benefit from the condonation.
- Jurisdictional PCITs/CITs must dispose of eligible applications by December 31, 2026.
- The circular does not provide automatic approval; applications will still be examined on merits.
The circular is a welcome relief for charitable organizations that missed the statutory deadline despite genuine reasons. By condoning the delay, the CBDT has ensured that procedural lapses do not unnecessarily disrupt the functioning and fundraising efforts of genuine charitable institutions.
Click here to view/download the official copy of the notification
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