CBDT Issues Clarification on Form 10A Filing Delays

The Central Board of Direct Taxes (CBDT) has released an important clarification regarding its power to condone delays in the filing of Form No. 10A. This clarification is issued under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961. The notification was published on April 01, 2026.

Form 10A is a critical document for various trusts, institutions, and other organizations seeking registration or provisional registration to avail tax exemptions under sections 12A, 10(23C), or 80G of the Income Tax Act. The ability of the CBDT to condone delays in such filings provides a crucial relief mechanism for entities that might have missed the statutory deadlines due to genuine reasons.

This clarification is expected to offer much-needed guidance and clarity to organizations, their auditors, and tax practitioners on the circumstances and procedures under which such delays can be excused, ensuring continued compliance and eligibility for tax benefits.