How to Fix Late Filing of Form 10AB for Tax Exemptions
If your trust or charity missed the deadline for Form 10AB, you can now apply to have that delay excused.
- Document
- Update
- Dated
- 06 Jul 2026
- Effective
- 2026-07-06
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.
The short version
- Trusts and charities can now request forgiveness for late Form 10AB filings.
- This applies to applications for tax-exempt donations under section 80G.
- You must submit your application electronically to the Income Tax Department.
- This process helps you regain your status to receive tax-deductible donations.
In short
This update from the Income Tax Department allows trusts and charitable institutions to fix a missed deadline for filing Form 10AB. This form is required to keep your registration for receiving tax-deductible donations under section 80G of the Income-tax Act.
What has changed
How it worked before
Previously, there was no clear, official process to excuse a delay if you missed the deadline for filing Form 10AB, often leaving organizations without their tax-exempt status.
What has changed
The government has introduced a formal process to condone, or forgive, the delay in filing Form 10AB, allowing you to regularize your application even after the original due date has passed.
Who this affects
This applies to trusts, funds, or charitable institutions that missed the deadline to file Form 10AB for approval to receive tax-deductible donations.
An example
A charitable trust missed the deadline to file Form 10AB, which meant they could not offer tax benefits to their donors. With this new rule, the trust can now file their form late and request that the Income Tax Department excuse the delay. Once approved, the trust can resume issuing tax-deductible receipts to their donors.
What you should do
If you missed your filing deadline, you should prepare and submit your Form 10AB electronically through the Income Tax portal as soon as possible to request condonation of the delay.
If you do nothing
If you do not file the form, your organization will not be approved to receive tax-deductible donations. This means your donors will not be able to claim a tax deduction for the money they give to your cause.
The terms explained
- Form 10AB
- A document filed with the tax office to renew or obtain approval for tax-exempt status.
- Section 80G
- A part of the tax law that allows donors to claim a deduction for gifts to registered charities.
- Condonation of delay
- An official process to forgive a late submission so it is treated as if filed on time.
The original document
| Issued by | IT |
|---|---|
| Document | Update |
| Full title | Condonation of delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961 — reg. |
| Issued on | 06 July 2026 |
| Effective | 2026-07-06 |
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