Form 10B/10BB Deadline for Charitable Trusts: AY 2026-27
Forms 10B and 10BB — the audit reports charitable trusts must file under Rule 16CC and Rule 17B before their ITR-7 — are due 30 September 2026 for AY 2026-27. No CBDT extension has been issued as of 18 September 2026, and Section 234G penalties of ₹200/day apply to late filings.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: Income Tax Act, 1961 — Section 12A, Section 12AB, Section 10(23C), Section 234G; read with Rule 16CC and Rule 17B of the Income Tax Rules, 1962 — Effective: ongoing (AY 2026-27 specified date 30 September 2026). Source: CBDT circular. Last reviewed by CA Harun Raaj: September 2026.
Why This Matters Now
Multiple professional associations have written to the CBDT asking for the 30 September 2026 deadline for Forms 10B and 10BB to be pushed to 31 October 2026. As of 18 September 2026, no circular granting that extension has been issued. Every trust or institution registered under Section 12A or Section 12AB whose previous-year income is chargeable to tax must have its audit report filed before it can proceed to the ITR-7. Trustees and finance teams should treat 30 September 2026 as the operative date and plan the audit close-out on that basis.
What Are Forms 10B and 10BB?
Forms 10B and 10BB are the prescribed audit report formats for charitable or religious trusts and institutions claiming income-tax exemption. A Chartered Accountant prepares and files the report before the trust submits its return in ITR-7. Rule 16CC and Rule 17B of the Income Tax Rules, 1962 prescribe the two formats. The split between Form 10B and Form 10BB took effect from AY 2023-24, replacing the single Form 10B that applied earlier.
Form 10B vs Form 10BB: Which Applies to Your Trust?
Key point: As of 18 September 2026, no CBDT circular extending the 30 September 2026 due date for Forms 10B and 10BB has been issued for AY 2026-27.
Who Must File?
Any fund, trust, institution, or university must file Form 10B or Form 10BB before its ITR-7 if it is:
- Registered under Section 12A (pre-Finance Act 2020) or Section 12AB (post-Finance Act 2020 re-registration).
- Approved under Section 10(23C) sub-sections (iv), (v), (vi) or (via) — this covers many educational institutions and hospitals.
- Reporting total income for the previous year that is chargeable to tax before any exemption under Section 11 is claimed.
Deadline for AY 2026-27: 30 September 2026
The specified date for filing Forms 10B and 10BB for AY 2026-27 (FY 2025-26) is 30 September 2026. The ITR-7 for trusts is due 31 October 2026, but the audit report acknowledgement must exist before ITR-7 can be filed — the return form requires it.
No Extension Has Been Granted Yet
CBDT has extended this deadline in earlier years. For AY 2025-26 the date was extended to 31 October 2025. For AY 2023-24, Circular No. 16/2023 dated 18 September 2023 extended the date to 31 October 2023. Professional associations have made similar representations for AY 2026-27, but as of 18 September 2026 no extension circular has been issued. Trusts and their auditors should not defer filing in anticipation of a possible extension that has not yet materialised.
Penalty for Late Filing: Section 234G
If Form 10B or Form 10BB is filed after the due date and no extension applies, Section 234G of the Income Tax Act, 1961 imposes a penalty of ₹200 per day of default, subject to a cap of the trust's total income for the relevant previous year. The penalty runs from the due date to the actual date of filing.
Step-by-Step: Filing for AY 2026-27
- Determine which form applies — total income above ₹5 crore or any foreign contribution means Form 10B; otherwise, Form 10BB.
- Your Chartered Accountant prepares the audit report from the trust's books of account, receipts and payments, and donation records.
- Log in at incometax.gov.in and navigate to e-File → Income Tax Forms → File Income Tax Forms.
- File the form with the signed audit report, your CA's digital signature, and the mandatory UDIN generated from the ICAI portal.
- Once the audit report is filed, proceed to file ITR-7 by 31 October 2026.
Illustrative Example
A Section 12AB-registered trust running a skill development centre received total contributions of ₹4.8 crore in FY 2025-26. Since its total income before Section 11 exemption is below ₹5 crore and it received no foreign contribution, it must file Form 10BB by 30 September 2026. If the audit is not complete by that date and CBDT has not extended the deadline, the Section 234G penalty of ₹200 per day begins accruing from 1 October 2026.
This article provides general information about tax compliance requirements for charitable trusts under the Income Tax Act, 1961. It does not constitute legal or tax advice. Please consult a qualified Chartered Accountant for guidance specific to your trust's situation.
I'm CA Harun Raaj, Visakhapatnam. If your trust needs to file Form 10B or Form 10BB for AY 2026-27, reach out and we'll help you get it done before the deadline.
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See Also
Frequently Asked Questions
What is the due date for Form 10B and Form 10BB for AY 2026-27?
The specified date for filing Forms 10B and 10BB for AY 2026-27 (FY 2025-26) is 30 September 2026. As of 18 September 2026, no CBDT circular extending this date has been issued.
What is the difference between Form 10B and Form 10BB?
Under Rule 16CC, Form 10B applies where total income before Section 11 exemption exceeds ₹5 crore, or where foreign contribution is received, or where income is applied or received outside India. Under Rule 17B, Form 10BB applies to all other trusts with total income of ₹5 crore or below and no foreign or overseas income activity.
Can a trust file ITR-7 without filing Form 10B or Form 10BB first?
No. ITR-7 requires the acknowledgement number of the filed audit report, so Form 10B or Form 10BB must be filed before ITR-7.
We received foreign contributions from an overseas donor. Which form applies?
Under Rule 16CC, any trust that received foreign contribution must file Form 10B, regardless of whether total income exceeds ₹5 crore.
What penalty applies if Form 10B or Form 10BB is filed late?
Section 234G of the Income Tax Act, 1961 imposes a penalty of ₹200 per day of default, capped at the trust's total income for the relevant previous year, computed from the due date to the actual filing date.
Has CBDT extended the Form 10B/10BB deadline for AY 2026-27 like in previous years?
Not yet. CBDT extended the deadline to 31 October 2025 for AY 2025-26 and to 31 October 2023 for AY 2023-24 via Circular No. 16/2023. For AY 2026-27, professional associations have requested a similar extension, but no circular had been issued as of 18 September 2026.
Our 12AB registration renewal is pending. Should we still file the audit report by 30 September 2026?
Yes. Form 10B or Form 10BB and ITR-7 should be filed regardless of pending registration proceedings, as filing on time preserves the trust's compliance position and avoids the Section 234G penalty.
When is ITR-7 due for AY 2026-27?
ITR-7 for trusts is due 31 October 2026, but it can only be filed after Form 10B or Form 10BB has been filed, since the audit report acknowledgement number is required in the return.
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