Vide Circular No.06/2026 dated 2.7.2026, CBDT has condoned delay for 80G renewal applications (with approval valid until 31.3.2026) that required filing Form 10AB not later than 30.9.2025. NPOs who have filed 80G renewal application in 10AB (not conversion from provisional to regular approval) with delay between 1.10.2025 and 31.3.2026 will now not be required to seek condonation of delay from the Department. Approval for renewal will be as per the specified process.
Circular appended below for reference
CS Sharad Bhargava
Circular-No-06-2026.pdf (3.1 MB)