Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961
Circular No. 6/2026 was issued by the Central Board of Direct Taxes on 2 July 2026. Its subject is Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961.
This is a condonation. It lets an authority admit something filed late; it does not make the late filing timely, and it usually carries conditions and an outer limit of its own.
Condones the delay by funds and institutions whose section 80G(5) approval was to expire on 31 March 2026 and who missed the 30 September 2025 deadline for the renewal application in Form No. 10AB. Where the application was in fact filed electronically at any time between 1 October 2025 and 31 March 2026, the delay stands condoned and the jurisdictional Principal Commissioner or Commissioner must decide it on merits by 31 December 2026. Applications already rejected, as on the date of this circular, purely because they were late are treated as though the delay had been condoned, and go back for a decision on merits by the same date. The circular is issued under section 119(2)(b) read with the corresponding provision of the Income-tax Act, 2025.
Representations came in from funds and institutions whose approval was expiring on 31 March 2026 saying they could not file Form No. 10AB by 30 September 2025 for bona fide reasons, and that the lapse of approval was causing genuine hardship in receiving donations.
CIRCULAR NO.[)§ /2026 F.NO. 300176/3/2026-1TA-I Government of India / HRd DR Ministry of Finance /v Department of Revenue / I[SI¥d fqum Central Board of Direct Taxes BaIT UTe] P &S Sub: Condonation of delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961 — reg. Section 80G of the Income-tax Act, 1961 ("the Act") provides for deduction in respect of donations made to certain funds and institutions. For availing approval under clause (ii) of the first proviso to section 80G(5) of the Act, a fund or institution approved under section 80G(5) and whose approval is due to expire, is required to furnish an application in Form No. 10AB electronically, at least six months prior to expiry of the said period. 2, Representations have been received in the Board from certain funds and institutions whose approval was expiring on 31.03.2026 and who could not furnish Form No. 10AB for seeking approval under clause (ii) of the first proviso to section 80G(5) of the Act within the due date of 30.09.2025. It has been represented that the delay in furnishing the prescribed application was attributable to bona fide reasons and other circumstances resulting in genuine hardship to the funds or institutions in terms of receipt of donations. 3. The matter has been examined by the Board. In order to mitigate genuine hardship to such funds and institutions, the Central Board of Direct Taxes, in exercise of the powers conferred under section 119(2)(b) of the Income Tax Act, 1961 read with section 536(2) of Income Tax Act, 2025, hereby condones the delay in filling Form No. 10AB, where the prescribed application in Form No.10AB has been furnished electronically between 01.10.2025 to 31.03.2026. The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax are authorized to dispose of such applications on merits and pass an order on or before 31.12.2026. 4. Further, where an application in Form No. 10AB filed electronically between 01.10.2025 10 31.03.2026 has been rejected as on date of issue of this circular solely on the ground that it was furnished beyond the prescribed time limit of 30.09.2025, the delay shall be deemed to have been condoned in such cases. The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax are authorized to dispose of such applications on merits and pass an order on or before 31.12.2026. 5 Nothing contained in this Circular shall be construed as conferring any automatic entitlement to approval under section 80G(5) of the Act or section 133(1)(b) of L.T. Act, 2025, as the case may be. 6. Hindi version shall follow. - (Hardev' Singh) Under Secretary (ITA-I), CBDT Copy to: PS to FM/OSD to FM/PS to MoS(R)/OSD to MoS(R) PPS to Revenue Secretary Chairman, CBDT & All Members, CBDT All Pr. Chief Commissioners of Income-tax/Pr. Directors General of Income-tax Pr. Chief Controller of Accounts, New Delhi All Joint Secretaries/Commissioners, CBDT Web Manager, O/o Pr. DGIT(Systems) with request to upload on https://incometaxindia.gov.in 8. Commissioner of Income-tax (Media & TP) and Official Spokesperson of CBDT, New Delhi 9. Secretary General, IRS Association/Secretary General, ITGOA/All-India Income-tax SC & ST Employees' Welfare Association/Income-tax Employees Federation (ITEF) 10. JCIT, Data-Base Cell for uploading on www.irsofficersonline.gov.in 11. Guard File. Under Secretary fi q/""\/b b ) ki oot v K
When a renewal application in Form No. 10AB has been rejected as time-barred, or is lying undecided, and the trust's 80G status has lapsed in the meantime; also when a donor's 80G claim is questioned because the institution's approval had expired.
A trust approved under section 80G(5) up to 31 March 2026 should have applied in Form No. 10AB by 30 September 2025 but uploaded it only on 12 January 2026. Under this circular the delay is condoned, and the Commissioner must dispose of the application on merits by 31 December 2026. If the same application had already been rejected as late, that rejection does not stand in the way — the file revives and must be decided on merits by the same date.
Forms it names. Form No. 10AB
Source: the Income Tax Department’s own published text — its page for this instrument.
