How to fix late Form 10A filings for trusts and institutions
- Document
- Circular Circular No. 1/2026
- Effective
- Applies to all cases where Form No. 10A was filed beyond the time limit and the condonation application is pending or fi
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
Circular 1/2026 clarifies which tax official has the power to forgive late filings of Form 10A, which is the form used to apply for tax-exempt status for trusts.
What has changed
How it worked before
Previously, it was unclear whether the central processing office in Bengaluru or your local tax commissioner had the authority to accept late applications. This confusion often left trusts unsure of where to send their requests for forgiveness regarding missed deadlines.
What has changed
The Central Board of Direct Taxes has officially confirmed that your local Principal Commissioner or Commissioner of Income-tax is the correct authority to handle these requests. This change ensures that your local office can now formally review and approve your request to treat a late filing as if it were on time.
Who this affects
This applies to you if you run a trust or charitable institution that missed the deadline to file Form 10A for tax registration and currently has a pending request for a delay waiver.
What you should do
You should submit your application for condonation of delay—which is a formal request to forgive a late filing—directly to your jurisdictional Principal Commissioner or Commissioner of Income-tax. If you already have an application pending, it will now be processed by this local authority.
The original document
| Issued by | IT |
|---|---|
| Document | Circular Circular No. 1/2026 |
| Full title | Circular No. 1/2026 |
| Effective | Applies to all cases where Form No. 10A was filed beyond the time limit and the condonation application is pending or fi |
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