CBDT Circular 06/2026: Form 10AB Late-Filing Relief for 80G Renewal
CBDT Circular 06/2026 (dated 2 July 2026) condones delays in Form 10AB filing for 80G approval where applications were submitted between 1 October 2025 and 31 March 2026. Even rejected applications are revived for merit-based review by 31 December 2026.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: Section 80G))(5), first proviso, clause (ii), Income-tax Act, 1961; CBDT Circular No. 06/2026 dated 02.07.2026 — Effective: 02.07.2026. Source: CBDT official circular. Last reviewed by CA Harun Raaj: July 2026.
What Circular 06/2026 Does
On 2 July 2026, the Central Board of Direct Taxes issued Circular No. 06/2026, condoning the 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.
Many charitable trusts, funds and institutions whose 80G approval was expiring on 31 March 2026 were required to file Form 10AB for renewal by 30 September 2025. A large number missed that deadline. Circular 06/2026 now provides relief for those organizations.
Three Key Elements of the Relief
Critical Point: Condonation ≠ Approval
The circular is unambiguous: condoning the delay does not confer automatic entitlement to 80G approval. Relief from the time bar is procedural only. Your fund or institution must still satisfy the substantive conditions of Section 80G(5):
- Genuine charitable activities (education, relief, medical care, environmental protection, advancement of religion, or any other object of public utility)
- Compliance with the conditions laid down for 80G eligibility
- Accurate and complete disclosure in Form 10AB
Key point: The circular removes the time-based barrier to review; it does not replace the merit-based assessment of charitable status.
What NGOs and Trusts Should Do Now
If you filed Form 10AB late (October 2025–March 2026):
- No fresh filing is required for condonation to apply
- Track your application status with the jurisdictional Principal Commissioner or Commissioner
- Prepare all supporting documents: activity reports, financial statements, compliance records, registration proof
- Expect a merit-based decision by 31 December 2026
If your application was already rejected as of 2 July 2026 (solely for lateness):
- Do not treat that rejection as final
- The delay is deemed condoned and your application reverts for merit-based review
- Do not file a fresh Form 10AB; the original application will be reconsidered
- Again, prepare documentation to substantiate your charitable activities and compliance
Either way: Review your organisation's registration documents, bylaws, activity compliance, and financial transparency. The department's decision now rests on whether your operations genuinely align with Section 80G(5) conditions.
I'm CA Harun Raaj, Visakhapatnam. If your trust, fund or institution is affected by this circular or is unsure whether your late Form 10AB filing qualifies for relief, reach out — we help organisations navigate 80G approval and 12AB renewal.
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See Also
Frequently Asked Questions
What is CBDT Circular 06/2026 and who does it cover?+
CBDT Circular No. 06/2026, issued on 2 July 2026, condones the delay in filing Form 10AB electronically for 80G approval under Section 80G(5), first proviso, clause (ii) of the Income-tax Act, 1961. It applies to funds and institutions that filed Form 10AB between 1 October 2025 and 31 March 2026, where the original due date was 30 September 2025.
My 80G application was rejected for being filed late. Can it be revived?+
Yes. If your Form 10AB was rejected as of 2 July 2026 solely because it was filed after 30 September 2025, the delay is now deemed condoned under Circular 06/2026. The rejection on the ground of lateness no longer stands, and your application is restored for a merit-based decision by the PCIT/CIT.
Does condonation of delay guarantee 80G approval?+
No. The circular only removes the time-based barrier to review. Approval still depends entirely on whether your organisation satisfies the substantive conditions of Section 80G(5), including genuine charitable activities, compliance with eligibility rules, and proper documentation.
What is the deadline for the department to decide my application?+
The jurisdictional Principal Commissioner or Commissioner of Income-tax must pass an order on or before 31 December 2026 on all applications covered by the condonation.
Do I need to file a fresh Form 10AB to benefit from the condonation?+
No. If you filed Form 10AB between 1 October 2025 and 31 March 2026, condonation applies automatically. If your earlier application was rejected, it is restored for review without requiring a fresh filing. Simply track the status with your jurisdiction's PCIT/CIT office.
What documents should I prepare to support my 80G application now?+
Gather your organisation's registration documents, bylaws or trust deed, activity reports detailing charitable work, audited financial statements, proof of compliance with 80G conditions (such as evidence of relief activities, medical facilities, or education programmes), and all other supporting materials to substantiate your charitable status under Section 80G(5).
Does Circular 06/2026 apply to Section 12AB approvals as well?+
Circular 06/2026 specifically addresses Form 10AB filings under Section 80G(5), first proviso, clause (ii). You should verify with your tax professional whether your situation involves 12AB or 80G approval, as the provisions and relief may differ.
What happens if I filed Form 10AB within the original due date (by 30 September 2025)?+
Circular 06/2026 is specifically for late filings submitted between 1 October 2025 and 31 March 2026. If you filed on time, the circular does not apply, and your application proceeds under the normal approval process.
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