Extension of due date for filing of form no. 10a/10ab under the income tax act 1961
Circular No. 7/2024 was issued by the Central Board of Direct Taxes on 25 April 2024. Its subject is Extension of due date for filing of form no. 10a/10ab under the income tax act 1961.
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.
Gives a further extension, to 30 June 2024, for filing Form No. 10A and Form No. 10AB, after a chain of earlier extensions ending on 30 September 2023. Form No. 10A covers an application under clause (i) of the first proviso to section 10(23C), sub-clause (i) of section 12A(1)(ac), clause (i) of the first proviso to section 80G(5), and an intimation under the fifth proviso to section 35(1). Form No. 10AB covers the corresponding clause (iii) applications. A Form No. 10AB application already made and not yet disposed of is to be treated as a valid application, and where an application was rejected solely because it was late or was made under the wrong section code, a fresh application may be filed by 30 June 2024. A trust that missed Form No. 10A for assessment year 2022-23, then took provisional registration as a new entity and holds Form No. 10AC, may surrender that Form No. 10AC and apply afresh as an existing trust for assessment year 2022-23 within the same extended time.
Representations were received asking that the delay be condoned because the forms could not be filed by the last extended date of 30 September 2023, and the Board acted to avoid and mitigate genuine hardship.
F. No. 173/25/2024-ITA-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Circular No. 1/2024
New Delhi, Dated 1 April, 2024Sub: Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961-reg.
On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No. 10A/10AB, the Central Board of Direct Taxes (the Board) in exercise of its powers under section 119 of the Income-tax Act, 1961 (the Act) extended the due date for filing Form No. 10A to 31.08.2021 by Circular No. 12/2021 dated 25.06.2021, to 31.03.2022 by Circular No. 16/2021 dated 29.08.2021, to 25.11.2022 by Circular No. 22/2022 dated 01.11.2022 and further to 30.09.2023 by Circular No. 6/2023 dated 24.05.2023, and extended the due date for filing Form No. 10AB to 30.09.2022 by Circular No. 8/2022 dated 31.03.2022 and further to 30.09.2023 by Circular No. 6/2023 dated 24.05.2023.
2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023.
3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the due date of making an application/intimation electronically in -
(i) Form No. 10A, in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section (1) of section 12A or under clause (i) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub-section (1) of section 35 of the Act, till 30.06.2024;
(ii) Form No. 10AB, in case of an application under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, till 30.06.2024.
4. It may be also noted that extension of due date as mentioned in paragraph 3(ii) shall also apply in case of all pending applications under clause (iii) of the first proviso to clause (23C) of section 10 or sub-clause (iii) of clause (ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No. 10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed an order before the issuance of this Circular, the pending application in Form No. 10AB may be treated as a valid application.
4.1 Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code, it may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 3(ii) i.e. 30.06.2024.
5. It is also clarified that if any existing trust, institution or fund who had failed to file Form No. 10A for A Y 2022-23 within the due date as extended by the CBDT circular no. 6/2023 dated 24.05.2023 and subsequently, applied for provisional registration as a new trust, institution or fund and has received Form No. 10AC, it can avail the option to surrender the said Form No. 10AC and apply for registration for A Y 2022-23 as an existing trust, institution or fund in Form No. 10A within the extended time provided in paragraph 3(i) i.e. 30.06.2024.
6. Hindi version to follow.
Copy to:-
1. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)
2. PS to Revenue Secretary
3. Chairman, CBDT & All Members, CBDT
4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.
5. DGIT(Systems), New Delhi
6. All Joint Secretaries/CsIT, CBDT
7. Web Manager, O/O DGIT(Systems) with request to upload on the departmental website of incometaxindia.gov.in.
8. Pr. Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.
9. ICIT, Data-Base Cell for uploading on irsofficersonline.gov.in.
10. Guard File(Vikas Singh)
Director (ITA-I)
In an order of the Commissioner (Exemptions) rejecting a Form No. 10AB application as belated, and in restoring a trust's registration or 80G approval that lapsed for want of timely re-registration.
Forms it names. Form No. 10A, Form No. 10AB, Form No. 10AC
It mentions. Circular No. 1/2024, Circular No. 12/2021, Circular No. 16/2021, Circular No. 22/2022, Circular No. 6/2023, Circular No. 8/2022
Source: the Income Tax Department’s own published text — its page for this instrument.