Quick Summary
The Central Board of Direct Taxes has issued Circular No. 01/2026, clarifying the authority responsible for condoning delays in filing Form No. 10A under Section 12A of the Income Tax Act, 1961. Background Section 12A of the Income Tax Act lays down the conditions for availing tax exemptions under
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FAQ :
Form 10A is an application required for trusts seeking registration under Section 12A of the Income Tax Act, 1961, to avail tax exemptions under Sections 11 and 12.
The CBDT has clarified that the jurisdictional Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT) has the authority to condone delays in filing Form 10A.
There was confusion about whether the centralised processing centre or jurisdictional authorities could condone delays, potentially leading to denial of tax benefits for trusts due to procedural lapses.
Genuine charitable and religious trusts and institutions that have faced or may face delays in filing Form 10A will benefit, as it helps prevent denial of tax exemption benefits.
The clarification was issued under the powers granted by Section 119(2)(b) of the Income Tax Act, 1961, to mitigate genuine hardship.
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