Section 80G of the Income-tax Act, 1961 provides for deduction in respect of donations made to certain funds and institutions. For availing approval under clause (ii) of the first proviso to section 80G(5), a fund or institution approved under section 80G(5) whose approval is due to expire is required to furnish Form No. 10AB electronically at least six months prior to expiry. The Board received representations from certain funds and institutions whose approval was expiring on 31.03.2026 and who could not furnish Form No. 10AB within the due date of 30.09.2025, attributing the delay to bona fide reasons and other circumstances resulting in genuine hardship in terms of receipt of donations.

Central Board of Direct Taxes, in exercise of powers conferred under section 119(2)(b) of the Income Tax Act, 1961 read with section 536(2) of the Income Tax Act, 2025, condones the delay in filing Form No. 10AB where the application was furnished electronically between 01.10.2025 and 31.03.2026. The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax is authorized to dispose of such applications on merits and pass an order on or before 31.12.2026.

Further, where an application in Form No. 10AB filed electronically between 01.10.2025 and 31.03.2026 has been rejected as on the date of issue of this Circular solely on the ground that it was furnished beyond the prescribed time limit of 30.09.2025, the delay shall be deemed to have been condoned in such cases, with the jurisdictional Principal Commissioner or Commissioner of Income-tax authorized to dispose of such applications on merits and pass an order on or before 31.12.2026.

The Circular states that nothing contained in it shall be construed as conferring any automatic entitlement to approval under section 80G(5) of the Act or section 133(1)(b) of the Income Tax Act, 2025, as the case may be. It states that a Hindi version shall follow. The Circular applies to funds and institutions approved under section 80G(5) whose approval was expiring on 31.03.2026, and to jurisdictional Principal Commissioners/Commissioners of Income-tax responsible for disposing of such applications.