Form 10AB condonation request for Section 12A

📄 Form 10AB Condonation Request under Section 12A: What You Need to Know

Charitable and religious institutions that fail to file Form 10AB within the prescribed deadline for registration or re-registration under Section 12A can now seek condonation of delay under certain circumstances.

The Income Tax Department, acknowledging procedural delays, allows condonation requests through a formal process as per the powers granted under Section 119(2)(b) of the Income-tax Act, 1961.

🧾 What is Form 10AB?

Form 10AB is used for:

1. Re-registration of trusts/institutions already registered under Section 12A or 12AA
2. Application for approval under Section 10(23C), 80G, or 35
3. It is filed when the initial approval (granted through Form 10A) is nearing its 5-year validity

⏰ Deadline & Consequence of Delay

1. The form must be submitted at least 6 months before the expiry of the existing registration or within 6 months from commencement of activities.
2. Failure to file in time may lead to:

• Lapse of tax-exempt status
• Income being taxed as normal income
• Ineligibility to receive donations under 80G
•  

🛠️ Condonation of Delay – How It Works

If the deadline is missed, the institution may file a condonation request under:

1. Section 119(2)(b) – empowers CBDT to condone delay in genuine cases
2. The request must justify reasonable cause for delay (technical error, illness, transition to new laws, etc.)
3. Filed manually or via correspondence with the jurisdictional Commissioner of Income Tax (Exemptions)

📋 Documents to Include with Condonation Request

1. Copy of trust deed or registration certificate
2. PAN of the trust/institution
3. Copy of previously filed Form 10A
4. Draft of condonation application
5. Supporting evidence for cause of delay (e.g., technical error screenshots, medical certificate)

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1. Drafting precise condonation requests
2. Liaising with Income Tax authorities
3. Ensuring compliance with Section 12A, 80G, and 10(23C) regulations
4. Filing any backlogged returns or updates

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