INCOME TAX2 Sept 2026
Delay in Form 10AB Filing Condoned by Tax Dept
The tax department has issued Circular No. 6/2026 to condone the delay in filing Form 10AB online. Form 10AB is for approval under clause(ii) of the first proviso to section 80G of the Income-tax Act. If you missed the deadline for this form, the delay may be condoned. This benefits charities and institutions seeking tax-exempt donation status. Read the circular fully before acting.
Key Statutory Highlights
- Circular No. 6/2026 provides condonation of delay in filing Form No. 10AB electronically.
- Form No. 10AB is for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961.
- The circular specifically covers electronic filing of Form No. 10AB.
Actionable Advice for Taxpayers / Founders:If you missed the filing deadline for Form 10AB, review Circular No. 6/2026 and consider filing now, but confirm whether the circular covers your specific delay.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief passed the displayed source checks. This does not constitute formal legal or CA counsel.
TaxQue News Desk
Share: