The Central Board of Direct Taxes (CBDT) has issued Circular No. 06/2026, condoning the delay in filing Form No. 10AB electronically for renewal of approval under clause (ii) of the first proviso to Section 80G(5) of the Income-tax Act, 1961.

The applications filed between October 1, 2025 and March 31, 2026 to be treated as valid; tax authorities directed to decide cases by December 31, 2026

The circular addresses hardships faced by charitable institutions whose existing 80G approval was due to expire on March 31, 2026, but who failed to submit Form 10AB by the prescribed due date of September 30, 2025.

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Section 80G of the Income-tax Act allows taxpayers to claim deductions for donations made to eligible charitable institutions. Institutions seeking continued approval under Section 80G(5) are required to apply electronically in Form No. 10AB at least six months before the expiry of their existing approval.

The CBDT noted that it had received several representations from charitable organizations stating that the delay in filing Form 10AB was caused by bona fide reasons and genuine hardship, which could adversely affect their ability to receive eligible donations.

Invoking its powers under Section 119(2)(b) of the Income-tax Act, 1961, read with Section 536(2) of the Income Tax Act, 2025, the CBDT has condoned the delay in filing Form 10AB where the prescribed application was filed electronically between October 1, 2025 and March 31, 2026; and the application relates to renewal of approval under Section 80G(5).

The circular authorizes the jurisdictional Principal Commissioner of Income-tax (Pr. CIT) or Commissioner of Income-tax (CIT) to examine such applications on their merits instead of rejecting them solely on the ground of delayed filing.

The relief extends to cases where Form 10AB applications filed during the above period had already been rejected solely because they were filed after the statutory deadline of September 30, 2025.

In such cases, the CBDT has clarified that the delay shall be deemed to have been condoned, and the concerned Pr. CIT or CIT shall reconsider the applications on merits.

The CBDT has directed the jurisdictional tax authorities to dispose of all such applications and pass appropriate orders on or before December 31, 2026.

This ensures that eligible charitable organizations do not lose their approval merely because of procedural delays and can continue to receive donations eligible for deduction under Section 80G.

The Board has, however, clarified that the circular does not grant automatic approval under Section 80G(5). The applications will still be scrutinized on their merits by the competent authority before approval is granted.

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