The Central Board of Direct Taxes (CBDT) has issued Circular No. 06/2026, furnishing relief to charitable funds and institutions by condoning the delay in submitting Form No. 10AB for the renewal of approval u/s 80G(5) of the Income-tax Act. The decision addresses the cases where companies did not file the form within the mentioned deadline of 30th September 2025 because of genuine hardships, impacting their obligation to obtain tax-deductible donations.
As per the circular, the delay has been condoned for applications submitted electronically between 1st October 2025 and 31st March 2026. The jurisdictional Principal Commissioners or Commissioners of Income Tax have been asked to analyse these applications on their merits and pass orders by 31st December 2026.
Also, the applications that were not accepted only because they were submitted after the mentioned due date shall now be considered as having their delay condoned. These cases shall again be considered on their merits. But the CBDT mentioned that the circular does not allow automatic approval u/s 80G, and every application will continue to be computed as per the statutory norms.
Similar: Learn Income Tax Benefits from Donations Under Section 80G
Under the powers granted by Section 119(2)(b) of the Income-tax Act, the circular has been issued. It allows CBDT to condone delays in deserving matters to lessen the genuine hardship. The Board said that various charitable funds and institutions specified that they were not able to submit Form No. 10AB within the specified durations because of bona fide reasons, which could affect their eligibility to get donations qualifying for tax deductions.
The same relaxation can furnish relief to trusts, societies, and other eligible institutions whose approvals were due to expire on 31st March 2026. The CBDT has decided to evaluate delayed applications based on their merits instead of rejecting them due to procedural issues. This approach ensures that eligible organisations have a fair chance to maintain their approval u/s 80G, provided they meet all other statutory requirements.
Read CBDT Circular No. 6/2026
