Clarification Regarding Power to Condone Delay in Filing Form No. 10A under Section 12A(1)(ac)(i) of the Income Tax Act, 1961, dated 23rd March 2026

(Central Board of Direct Taxes, Circular No. 01/2026 [F.No.300173/26/2026-ITA-I]) The CBDT issued this circular clarifying that the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax shall have the power to condone delay in filing Form No. 10A by trusts and institutions seeking registration under Section 12A(1)(ac)(i) of the Income-tax Act, 1961.

The clarification was necessitated by references received by the Board on the question of whether the condonation power vested with the jurisdictional Principal Commissioner or Commissioner of Income-tax, or with the Director of Income Tax (Centralised Processing Centre), Bengaluru, who is the statutory authority for granting registration under the said provision.

The CBDT examined the matter in light of the proviso to Section 12A(1)(ac), inserted with effect from 1st October 2024, which empowers the Principal Commissioner or Commissioner to condone delay in filing the application where reasonable cause is shown, and deem the application to have been filed within time.

Exercising its power under Section 119(2)(b) of the Act and in order to avoid genuine hardship to eligible trusts and institutions, the Board clarified that the jurisdictional Principal Commissioner or Commissioner of Income-tax shall be the competent authority to exercise the condonation power. The circular applies to all cases where Form No. 10A has been filed beyond the prescribed time and the condonation application is pending or filed on or after the date of the circular.