The Ministry of Finance (MoF) on July 02, 2026, issued circular regarding the 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.
The circular addresses delays in filing Form 10AB for renewal of approval under Section 80G of the Income-tax Act, 1961, which allows tax deductions for donations to eligible institutions. Normally, such applications must be filed at least six months before expiry of approval.
Considering representations from institutions whose approvals expired on March 31, 2026, and who missed the deadline of September 30, 2025 due to genuine hardship, the CBDT has provided relief by condoning delays in filing Form 10AB submitted between October 1, 2025 and March 31, 2026.
The jurisdictional tax authorities have been directed to examine these applications on merits and pass orders by December 31, 2026. Additionally, applications already rejected solely due to delay within this period will be reconsidered, with the delay deemed condoned.
[Circular No. 06/2026]
