CBDT Condoned Delay in Filing Form 10AB for 80G Renewal

The Central Board of Direct Taxes (CBDT) has condoned the delay in filing Form No. 10AB for renewal of approval under Section 80G of the Income-tax Act, 1961. The relief applies to certain funds and institutions whose approval under Section 80G was due to expire on 31-03-2026.

The condonation has been granted to address genuine hardship faced by such institutions due to delay in filing the prescribed renewal application.

1. Requirement to File Form 10AB

Section 80G provides deduction to donors in respect of donations made to specified funds and institutions.

For renewal of approval under clause (ii) of the first proviso to Section 80G(5), a fund or institution whose existing approval is due to expire is required to file Form No. 10AB electronically.

Such application is required to be furnished at least six months before the expiry of the approval period.

2. Delay in Filing by Certain Institutions

CBDT received representations from funds and institutions whose approval was expiring on 31-03-2026.

These institutions were required to file Form No. 10AB by 30-09-2025, but could not do so within the prescribed time.

3. Bona Fide Reasons and Genuine Hardship

The representations stated that the delay in filing Form No. 10AB was due to bona fide reasons and other circumstances.

It was also submitted that non-renewal of approval could cause genuine hardship to such funds and institutions, particularly in relation to receipt of donations eligible for deduction under Section 80G.

4. Condonation of Delay by CBDT

CBDT, in exercise of powers under Section 119(2)(b) of the Income-tax Act, 1961, has condoned the delay in filing Form No. 10AB.

The condonation applies where Form No. 10AB has been filed electronically during the period:

• From: 01-10-2025
• To: 31-03-2026

5. Applications to Be Decided on Merits

CBDT has directed the jurisdictional PCIT/CIT to dispose of such applications on merits.

This includes cases where applications were earlier rejected solely on the ground of delayed filing.

6. Timeline for Disposal of Applications

The jurisdictional PCIT/CIT has been directed to dispose of the covered applications by 31-12-2026.

This ensures that delayed applications are not rejected merely on technical grounds and are examined based on their merits.

7. Objective of the Relief

The condonation seeks to:

• Provide relief to funds and institutions facing genuine hardship;
• Ensure that bona fide delay does not result in denial of renewal;
• Protect continuity of Section 80G approval where conditions are otherwise satisfied;
• Allow applications to be examined on merits; and
• Facilitate continued receipt of eligible donations.

8. Key Takeaway

CBDT has condoned the delay in filing Form No. 10AB for renewal of approval under Section 80G where the application was filed electronically between 01-10-2025 and 31-03-2026. The relief applies to institutions whose approval was expiring on 31-03-2026, and jurisdictional PCIT/CIT authorities have been directed to dispose of such applications on merits by 31-12-2026, including cases rejected solely due to delayed filing.