CBDT circular 01/2026 · 23 Mar 2026
Official title
circular no. 1/2026 clarification regarding power to condone delay in filing form no. 10a under sub clause i clause ac of sub section 1 of section 12a of the income tax act 1961
Official record
Open source pageSummary
Check the official recordThe Central Board of Direct Taxes clarifies the authority responsible for condoning delays in filing Form No. 10A under section 12A(1)(ac)(i) of the Income Tax Act, 1961. The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax holds the power to condone such delays. This authority applies to cases where the trust or institution files the form beyond the prescribed time limit. This circular applies to all cases where the application for condonation is pending or filed on or after the date of issue of this circular.
What you must do
Key dates
Who is affected
Circular No. 0 1 /2026 F.No.300173/26/2026-ITA-I Government of India / ~ ~ Ministry of Finance ~ ~ Department of Revenue ~ fcri:n1T Central Board of Direct Taxes ~ ~~ <fR ~
Subject: Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (i) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 - reg.
Section 12A of the Income Tax Act, 1961 ("the Act") prescribes the conditions for applicability of sections 11 and 12 of Income Tax Act, 1961 (hereinafter referred to as the "Act").
In terms of sub-clause (i) of clause (ac) of sub-section (1) of section 12A, a trust or institution seeking registration was required to furnish an application in Form No. 1 0A within the prescribed time.
With effect from 01 .10.2024, following proviso to section 12A(1 )(ac) was inserted in the Act granting powers to Principal Commissioner of Income-tax or Commissioner of Income-tax to condone the delay:
"12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:-
'TProvided that where the application is filed beyond the time allowed in sub- clauses (i) to (vi), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone such delay and such application shall be deemed to have been filed within time,}"
3.1 However, in terms of Rule 17 A(S) of the Income-tax rules, 1962 read with Notification S.O. 1443(E) [No.30 /2021 / F. No.370142/4/2021 -TPL) dated 01.04.2021 followed by Notification S.O. 2161 (E) [NO. 52/2022 / F.NO.370142/4/2021-TPL], date 09-05-2022, Director of Income Tax (Centralized Processing Centre), Bengaluru remains statutory authority to issue registration upon application in Form 1 0A u/s 12A (1 )(ac)(i) of the Act.
3.2 References have been received in the Board that a clarification is required as to whether the jurisdictional Principal Commissioner of Income-tax/Commissioner of Income-tax or Director of Income-tax (Centralized Processing Centre), Bengaluru would be the authority to condone the delay in filing application in Form 1 0A for registration under section 12A (1)(ac)(i) of the Act. ,.
The Board has examined the matter. In order to avoid genuine hardship to the eligible trust or institutions and ensure that eligible trusts or institutions are not denied the benefit of registration solely on account of delay in filing Form No. 1 0A, the Board, in exercise of the powers conferred under section 119(2)(b) of the Act, hereby clarifies that t h e jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax shall have powers to condone delay in filing Form No. 1 0A under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Act.
This Circular shall apply to all cases where Form No. 1 0A has been filed beyond the prescribed time limit and the application for condonation is pending or filed on or after the date of issue of this Circular.
L ...ft-.J. 1,~•7' gh) (Hard Under Secretary (IT A BOT
Copy to:
