CIT Can Condone Delay in Filing Form 10A for Section 12A Registration | CBDT

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  • Last Updated on 25 March, 2026

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condone delay in filing Form 10A

Circular No 01/2026, dated 23-03-2026

The Central Board of Direct Taxes (CBDT) has issued a clarification regarding the authority empowered to condone delay in filing Form No. 10A for registration under Section 12A(1)(ac)(i) of the Income-tax Act.

1. Background of the Provision

  • Section 12A(1)(ac)(i) requires trusts or institutions seeking registration to file Form No. 10A within the prescribed time.
  • The Finance Act, 2024 inserted a proviso allowing condonation of delay in filing such applications.

Under this proviso, the delay may be condoned if the authority is satisfied that there was a reasonable cause.

2. Issue Requiring Clarification

There was ambiguity regarding which authority is empowered to condone the delay, specifically whether:

  • The jurisdictional Principal Commissioner/Commissioner of Income-tax, or
  • The Director of Income-tax (Centralised Processing Centre), Bengaluru

would exercise such powers.

3. CBDT Clarification

To address this ambiguity, CBDT has clarified that:

  • The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax shall have the authority to condone delay in filing Form No. 10A.

4. Objective of the Clarification

The clarification aims to:

  • Prevent genuine hardship to trusts and institutions
  • Ensure that eligible entities are not denied registration solely due to procedural delays
  • Provide clarity in administrative jurisdiction for condonation requests

5. Implications for Trusts and Institutions

  • Applications for condonation of delay must be made to the jurisdictional PCIT/CIT
  • Trusts must demonstrate reasonable cause for delay
  • Eligible entities can still obtain registration benefits despite delayed filing, subject to approval

Overall, the clarification ensures a practical and taxpayer-friendly approach while maintaining procedural discipline under the registration framework.

Click Here To Read The Full Circular

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied