📅 Date: 17 April 2025
📰 Source: Income Tax Department Update
🔍 Overview
In a welcome move for charitable and religious institutions, the Income Tax Department has enabled the filing of Form 10AB condonation requests on the e-filing portal. This update follows the amendments introduced in the Finance Act (No. 2), 2024, and pertains specifically to Section 12A(1)(ac) of the Income Tax Act, 1961.
🏛️ Background: What is Section 12A?
Section 12A of the Income Tax Act deals with the registration of trusts and institutions for claiming exemption under Sections 11 and 12. Institutions that do not hold a valid registration under Section 12A are not eligible for tax exemption on their income.
As per clause (ac) of Section 12A(1), certain trusts and institutions are required to re-register or renew their registration within prescribed timelines.
⚠️ Why Form 10AB Condonation Matters
In many cases, due to oversight or delay, trusts failed to submit their application in Form 10AB within the required time. Until now, there was no structured mechanism to request a condonation of delay.
However, thanks to the proviso added to clause (ac) of Section 12A(1) through the Finance Act (No. 2), 2024, the Principal Commissioner/Commissioner is now empowered to condone such delays in genuine cases.
🧾 What Has Changed?
As of 17 April 2025, the e-filing portal now supports online submission of Form 10AB for condonation of delay.
This is a major relief for:
- Charitable trusts
- Religious institutions
- Educational and medical institutions registered under Section 12A
✅ Who Should File?
You should consider filing Form 10AB (condonation request) if:
- You missed the deadline to apply for re-registration under Section 12A
- You have a valid reason for the delay (technical, procedural, etc.)
- You want to restore your eligibility for tax exemption under Sections 11 & 12
🖥️ How to File on the e-Filing Portal
- Log in at https://www.incometax.gov.in
- Go to e-File → Income Tax Forms → File Income Tax Forms
- Select Form 10AB – Condonation Request
- Fill in the required details and attach supporting documents
- Submit and e-verify
📌 Conclusion
The rollout of Form 10AB for condonation requests is a proactive step by the Income Tax Department to support genuine charitable and religious institutions. It offers them a second chance to comply with legal formalities and continue their tax-exempt status.
Trusts and institutions should act quickly to make use of this opportunity and regularize their registration under Section 12A.
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