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Taxation Central Ministry of Finance Income Tax Act, 1961

CBDT issues notification regarding condonation of delay in filing Form No. 10AB for renewal of Section 80G approval under the Income-tax Act, 1961

02-Jul-2026 | CIRCULAR NO.(6)2026

CBDT has issued notification regarding condoning delay in Filing Form No. 10AB for Renewal of Section 80G Approval under income-tax Act, 1961 Through this notification CBDT has issued a circular condoning the delay in filing Form No. 10AB electronically for renewal of approval under Section 80G(5) of the Income-tax Act, 1961, in exercise of its powers under Section 119(2)(b) of the Act read with Section 536(2) of the Income-tax Act, 2025. The relief applies to eligible funds and institutions whose approval expired on 31 March 2026 and which furnished Form No. 10AB between 1 October 2025 and 31 March 2026, despite missing the prescribed due date of 30 September 2025. The jurisdictional Principal Commissioner or Commissioner of Income-tax has been authorized to examine such applications on merits and pass orders by 31 December 2026.

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