Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act)
Circular No. 5/2022 was issued by the Central Board of Direct Taxes on 16 March 2022. Its subject is Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act).
This is an order under section 119 of the 1961 Act — section 239 of the 2025 Act. Section 119 lets the Board give directions to its own officers and, in defined cases, relax a requirement. It is an administrative power, not a power to rewrite the charge.
Lets applicants file Form No. 3CF on paper for a while. Rule 5C(1A) and rule 5F(2)(aa) of the Income-tax Rules, 1962 had required, from 1 April 2021, that an application for approval under section 35(1)(ii), (iia) or (iii) be made electronically in Form No. 3CF, and the form was not workable on the e-filing website. Acting under section 119(1), the Board allows an applicant to file Form No. 3CF physically from the date of this circular until 30 September 2022, or until Form No. 3CF becomes available for electronic filing on the e-filing website, whichever is earlier.
Difficulties in filing Form No. 3CF electronically as required by the rules from 1 April 2021.
Circular No. S" 12022 F. No. 225/54/202211TA-1I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** New Delhi, Dated Ib-tl'March 2022 Subject: - Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act) - reg. 1. On consideration of difficulties in electronic filing of Form No.3CF as stipulated in Rule 5C (1A) and Rule 5F(2)(aa) of the Income-tax Rules, 1962 w.e.f. 01.04.2021, the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119(1) of the Act, provides the following relaxation: (i) Applicants seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Act may file the application in Form No.3CF physically during the period from the date of issuance of this Circular till: (a) 30th September 2022; or (b) the date of availability of Form No. 3CF for electronic filing on the e-filing website, whichever is earlier. 2. This issues with the approval of Chairman, CBDT. ..... '>6 ~ (Ravinder Maini) Director to the Government of India. Copy to: 1. PS to F.M.I PS to MoS (F). 2. PS to Revenue Secretary. 3. Chairman (CBDT)& All Members of CBDT. 4. All Pr. CCsIT/CCsIT/Pr. DGsITIDGslT. 5. All Joint Secretaries/CsIT, CBDT. 6. Directors/Deputy Secretaries/Under Secretaries of CBDT. 7. Web Manager, with a request to place the order on official Income-tax website. 8. CIT (M&TP), Official Spokesperson of CBDTwith a request to publicize widely. 9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in. 10. The Institute of Chartered Accountants of India, IP Estate, New Delhi. 11. All Chambers of Commerce. 12. The Guard File. ~'1~3\')o'l.~. (Ravinder Maini) Director to the Government of India
Where an application for approval under section 35 filed on paper in that period has been objected to as not properly made, or where a donor's deduction turns on the institution's approval.
Forms it names. Form No. 3CF
Rules it names. Rule 5C, 5F of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
Source: the Income Tax Department’s own published text — its page for this instrument.