Late Filing of Form 10AB for 80G Approval Now Accepted
- Document
- Circular Circular No. 6/2026
- Effective
- 01.10.2025 to 31.03.2026
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
This Central Board of Direct Taxes (CBDT) circular allows charitable institutions to fix a missed deadline for their 80G tax-exemption renewal application. It ensures that applications filed late are still reviewed on their own merits.
What has changed
How it worked before
Previously, charitable institutions had to submit Form 10AB at least six months before their existing 80G approval expired. If an institution missed this strict deadline, their application was automatically rejected for being late.
What has changed
The government has officially forgiven the delay for applications filed between October 1, 2025, and March 31, 2026. Even if your application was previously rejected solely because it was late, that rejection is now set aside so the tax office can review your case properly.
Who this affects
This applies to charitable funds and institutions whose 80G approval was set to expire on March 31, 2026, and who missed the original September 30, 2025, filing deadline.
What you should do
If you already filed your Form 10AB between October 1, 2025, and March 31, 2026, you do not need to take any further action. The local tax commissioner will review your application and make a decision by December 31, 2026.
The original document
| Issued by | IT |
|---|---|
| Document | Circular Circular No. 6/2026 |
| Full title | Circular No. 6/2026 |
| Effective | 01.10.2025 to 31.03.2026 |
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