Circular No. 8/2022 — Extension of time line for electronic filing of form no.10ab for seeking registration or a

What this is

Circular No. 8/2022 was issued by the Central Board of Direct Taxes on 31 March 2022. Its subject is Extension of time line for electronic filing of form no.10ab for seeking registration or approval under section 10 23C 12A or 80G of the income tax act 1961 the act.

This is an extension of time. It moves a date that the Act or the Rules otherwise fix, and it does so only for the compliance and the period it names — not for anything else that happens to fall due at the same time.

What it does

Extends the time for electronic filing of Form No. 10AB, the application for registration or approval under section 10(23C), section 12A or section 80G. Where the last date for filing the form falls on or before 29 September 2022, the form may be filed on or before 30 September 2022. The extension is granted under section 119(1) and issues with the approval of the Chairman, CBDT.

Why it was issued

Difficulties were faced in the electronic filing of Form No. 10AB as stipulated in Rule 2C, Rule 11AA or Rule 17A with effect from 1 April 2021.

Who it reaches

Charitable trusts and institutions applying for regular registration under section 12A
Institutions seeking approval under section 10(23C)
Trusts applying for approval under section 80G in Form No. 10AB
Advisers who missed a Form No. 10AB limitation date falling before 30 September 2022

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.10	s.11, s.19
s.119	s.239

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

F. No. 197/59/2022·ITA·1
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*** ••
Circular No. B /2022
~\.." New Delhi, Daled ] I March 2022
Subject: · Extension of time line for electronic filing of Form NO.10AB for
seeking registration or approval under Section 10(23C), 12A or BOG of the
Income·tax Act,1961 (the Act) - reg.
1. On consideration of difficulties in electronic filing of Form NO.10AB as
stipulated in Rule 2C or 11M or 17A of the Income·tax Rules, 1962 w.e.!.
01 .04.2021 , the Central Board of Direct Taxes (CBDT), in exercise of its powers
under Section 119(1) of the Act, extends the due date for electronic filing of such
Form as under:
(i) The application for registration or approval under Section 10(23C), 12A or BOG
of the Act in Form No.1 DAB, for which the last date for filing falls on or before 29th
September, 2022, may be filed on or before 30th September, 2022.
2. This issues with the approval of Chairman, CBDT.
~ .~ / 1.1 01. 1....-0 lA- (Sourabh Jain) I
Under Secretary 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. DGsIT/DGsIT.
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.
B. CIT (M& TP), Official Spokesperson of CBDT with 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.
12
11 .
.
All
The
Chambers
Guard File
of
.
Commerce. ~
.~
(Sourabh Jain) ~t r ' l / I--VL
Under Secretary to the Government of India

What to watch

The relief is confined to Form No. 10AB; Form No. 10A applications are not covered by this text.
It works only where the original last date fell on or before 29 September 2022, so a later due date gets nothing from this circular.
The single extended date of 30 September 2022 has passed, so the circular is now spent.
One of the rule numbers is rendered as Rule 11M in the scanned copy supplied and appears to be an OCR error, so it has not been relied on here.

Where you meet it

In an order rejecting a Form No. 10AB application as time barred, or in a condonation petition supporting a late registration or approval application filed in 2022.

What it names

Forms it names. Form No. 1, Form No. 10AB

Rules it names. Rule 2C 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.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

← Circular No. 9/2022 · Circular No. 7/2022 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.