INCOME TAX CIRCULAR BREAKING: Condonation of delay in filing Form No. 10AB electronically for approval u/s 80G(5) of the Income-tax Act, 1961.

✅️ CBDT has condoned the delay in filing Form 10AB for renewal of approval under Section 80G(5) where the application was filed between 1 Oct 2025 and 31 Mar 2026.

✅️ Even applications rejected solely due to delay will now be reconsidered on merits.

✅️ No automatic approval, only the delay has been condoned. Orders to be passed by 31 Dec 2026.

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