Income Tax
The CBDT has condoned the delay in filing Form No. 10AB electronically for renewal of approval under section 80G(5) by eligible funds and institutions whose approval expired on 31 March 2026. The delay has been condoned where Form No. 10AB was filed between 1 October 2025 and 31 March 2026. Further, applications rejected solely on the ground of delayed filing shall be reconsidered on merits, and the jurisdictional Principal Commissioner/Commissioner of Income-tax has been directed to dispose of such applications by 31 December 2026. The Circular clarifies that the condonation does not confer any automatic entitlement to approval under section 80G(5).
[CBDT Circular No. 06/2026 dated 1st July 2026]
