Existing registered charitable institutions granted 12AB and 80G certificates in Form 10AC for 5 years which were valid until 31.3.2026 were required to file Form 10AB for renewal by 30th Sep 2025. If you had complied with this requirement and the application is still pending approval, please do the following:
-
preserve the filed Form 10AB, its acknowledgement, and earlier 12AB and 80G certificates valid until 31.3.2026 (AY 26-27)
-
compute the disposal deadline under the six-month-from-end-of-quarter rule of the Department which would have expired on 31st March 2026 if the Form 10AB was filed by due date i.e. 30th Sep 2025.
-
file an online grievance on the portal; and
-
send a written representation to the jurisdictional CIT(E)/PCIT(E) seeking disposal by a speaking order.
A practical suggestion is to make a formal enquiry with the jurisdictional officer regarding the present status of the application, the reasons for the continued pendency, and likely disposal. A practical caution is necessary here. If the earlier 12AB period has already expired i.e. 31.3.2026 and only the renewal application is pending, the exemption position becomes litigation-sensitive because no general statutory provision exists that grants automatic continuation merely on account of pendency. The Department has not issued any blanket permission of validity for pending applications also which please note. The risk is greater for 80G because the Department’s own FAQ states that donations made after expiry of the 80G certificate are not eligible for deduction.
All NGOs with pending 10AB applications may please take note of above and take immediate action is the suggestion rather than just wait. Also please check proceeding status on your portal frequently for anything requiring your action.
CS Sharad Bhargava