The CBDT has authorized jurisdictional PCIT or CIT to review and approve delayed Form 10AB applications for Section 80G approval renewal until December 31, 2026.
CBDT Offers Relief for Delayed 80G Applications
The Central Board of Direct Taxes (CBDT) has issued a circular allowing jurisdictional Principal Commissioner of Income Tax (PCIT) or Commissioner of Income Tax (CIT) to accept delayed filings of Form 10AB for the renewal of Section 80G approvals. This decision is valid until December 31, 2026.
The circular signifies a proactive approach in addressing the challenges faced by charitable organizations and trusts in complying with procedural timelines, particularly amid ongoing economic disruptions. The relief provided aims to ensure that eligible entities are not unduly penalized for minor procedural delays.
“Applications must be reviewed on merits to assist genuine cases,” the CBDT stated.
This measure is particularly significant for non-profit organizations seeking tax exemptions under Section 80G, ensuring continuity of benefits during a critical period for charitable initiatives.
Practitioners should advise their clients, particularly charitable trusts, to take advantage of this provision and file their applications promptly to avoid potential issues with compliance.
Citations
- CBDT Circular (2026)
