Corporate TaxArticle·4 July 2026

CBDT Relaxes Timeline for Section 80G Renewal Applications

By J the App

Executive Summary

The Central Board of Direct Taxes (CBDT) has granted one-time relief to charitable funds and institutions that missed the statutory deadline for filing Form 10AB to renew approval under Section 80G(5) of the Income-tax Act.

Delays in filing between 1 October 2025 and 31 March 2026have now been condoned, allowing authorities to examine such applications on merits rather than reject them on technical grounds.

The circular seeks to alleviate genuine hardship while preserving the substantive conditions for approval.

Domain | Direct Tax | Corporate Tax

What Prompted the Relief

Section 80G ena...

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