CBDT Clarifies Principal Commissioner Can Condone Delay In Filing Form 10A
Manu Sharma
1 April 2026 2:06 PM IST
The Central Board of Direct Taxes (CBDT) has clarified that the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax may condone delay in filing Form 10A for registration of trusts and institutions under the Income Tax Act, 1961.
The Board issued the clarification through Circular No. 01/2026 dated 23 March 2026 to resolve ambiguity regarding the competent authority to condone such delay.
Section 12A of the Act prescribes the conditions for claiming tax exemption on income of trusts and charitable institutions under Sections 11 and 12. One of these conditions requires filing an application for registration in Form 10A within the prescribed time.
The Circular notes that a proviso introduced with effect from 1 October 2024 allows condonation of delay where the authority is satisfied that there was reasonable cause. It states:
“where the application is filed beyond the time allowed… the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay… condone such delay and such application shall be deemed to have been filed within time.”
Since the Director of Income Tax (Centralized Processing Centre), Bengaluru processes Form 10A and grants registration, the Board received references seeking clarity on whether that authority or the jurisdictional Commissioner would exercise condonation powers.
Clarifying the position, the Board stated:
“the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax shall have powers to condone delay in filing Form No. 10A…”
The Circular states that the Board issued this clarification under Section 119(2)(b) of the Act, which empowers it to issue directions to mitigate genuine hardship for taxpayers.
It further provides that the clarification applies to all cases where Form 10A is filed beyond the prescribed time and where condonation applications are pending or filed on or after the date of the Circular.