04/07/2026
CBDT Circular No. 06/2026 dated 02.07.2026: Condonation of delay in the filing of Form-10AB for Approvals u/s 80G(5) under Clause (ii) of the First Proviso
The CBDT has granted a one-time condonation of delay in filing Form No. 10AB for renewal of approval under Section 80G(5) by eligible charitable institutions whose approvals expired on 31.03.2026.
Although the prescribed due date for filing was 30.09.2025, applications filed electronically between 01.10.2025 and 31.03.2026, including those already rejected solely due to delay, shall now be decided on merits. The jurisdictional Commissioner(E) shall dispose of all such applications on or before 31.12.2026.