Major Relief for Charitable Trusts and Institutions
The Central Board of Direct Taxes (CBDT) has issued Circular No. 06/2026, granting relief to charitable trusts and institutions that could not file Form No. 10AB within the prescribed due date for renewal of approval under Section 80G(5) of the Income-tax Act, 1961.
The circular aims to reduce genuine hardship faced by eligible organizations and ensures that delayed filing alone does not deprive them of the opportunity to seek renewal of their 80G approval.
Background
Trusts and institutions whose 80G approval was due to expire on 31 March 2026 were required to file Form No. 10AB electronically at least six months before the expiry date, i.e., by 30 September 2025.
However, several organizations failed to meet the deadline due to genuine reasons and represented the matter before CBDT.
Relief Granted by CBDT
CBDT has condoned the delay where Form No. 10AB was filed electronically during the period:
1 October 2025 to 31 March 2026
In such cases, the jurisdictional Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT) has been authorised to examine the application on its merits and pass an order on or before 31 December 2026.
What About Applications Already Rejected?
The circular also provides relief to applicants whose Form 10AB applications had already been rejected solely because they were filed after the due date of 30 September 2025.
In such cases:
- The delay will be deemed to have been condoned.
- The jurisdictional PCIT/CIT will reconsider the application on merits.
- The order should be passed on or before 31 December 2026.
Important Clarification
CBDT has clarified that condonation of delay does not automatically grant 80G approval.
Every application will still be examined on its merits, and approval will be granted only after satisfying the prescribed legal requirements.
Why This Circular Matters
This circular provides significant relief to NGOs, charitable trusts, educational institutions, and other eligible organizations that missed the filing deadline despite genuine reasons.
Instead of losing their opportunity for renewal due to a procedural lapse, eligible applicants can now have their applications considered on merits.
Key Takeaways
- Circular: CBDT Circular No. 06/2026
- Subject: Condonation of delay in filing Form 10AB for renewal of approval under Section 80G.
- Eligible Delayed Filings: Forms filed electronically between 1 October 2025 and 31 March 2026.
- Authority: Jurisdictional PCIT/CIT.
- Last Date for Disposal: 31 December 2026.
- No Automatic Approval: Condonation only removes the delay; approval will still depend on fulfilment of statutory conditions.
Official Circular
CBDT Circular No. 06/2026 – Condonation of delay in filing Form No. 10AB electronically for renewal of approval under Section 80G(5) of the Income-tax Act, 1961.
Official PDF: https://www.incometaxindia.gov.in/documents/d/guest/circular-no-06-2026-pdf
