Renewal of application or Fresh Registration - Delay in filing Form 10AB

[Deepak]

 Dear Experts,

My client is a trust who is operating since 1990. During the year 2021, government mandates every NGO to get fresh registration and its validity is five years and to be renewed every five years. The last date to apply for renewal is 30/09/2025. In November, the founder of trust passed away of old age and his wife took over the control of trust. I am intended to file for Renewal for application of Section 11 and 12 exemption. The number of days delayed for filing renewal is almost 303 days.

Following are my questions, which i seek opinion of the experts, for how to proceed from here on:

1.Should i file condonation request first or file renewal of trust along with self attested condonation letter with death certificate?

2. Should i file condonation under old Act or New act because in IT portal, the condonation request section is appearing for old act (1961). ?

3. Under which act and which form should i file renewal: 10AB of IT Act, 1961 or Form 105 of IT Act, 2025 ?

4. Will the delay be condoned by the Commissioner (Exemptions) on the ground of death of founder?

I sincerely seek answer from experts as the trust already lost exemption status as on 31/03/2026

[Sanjeev Agarwal]

Based on the facts stated, my considered view is as follows:

1. Should condonation be filed first or renewal first?

File the renewal application first (or the application marked as "Application with delay") and explain the delay in the application itself, enclosing:

• Death certificate of the founder.
• Detailed affidavit/condonation petition explaining the chronology.
• Resolution appointing the new managing trustee.
• Any evidence showing disruption in administration.

Under the new regime, Form 105 itself has a specific field for "Application with delay" and asks whether a condonation order has already been passed. (Income Tax Department)

2. Should condonation be under the 1961 Act or the 2025 Act?

The portal may still display condonation references under the Income-tax Act, 1961 for legacy registrations. CBDT has clarified that transitional powers continue to operate, and section 119(2)(b) of the 1961 Act is read with the transition provisions of the 2025 Act. (Income Tax Department)

3. Form 10AB or Form 105?

As on date (post 1 April 2026), Form 105 is the corresponding form replacing Form 10AB for registration/renewal under the Income-tax Act, 2025. (Etds)

4. Will the delay be condoned?

A delay of 303 days is significant but not necessarily fatal. The death of the founder/trustee, resulting in a change of management, can constitute a genuine and bona fide cause, provided it is well documented. The Commissioner (Exemptions) has discretion to condone genuine delays, though there is no automatic right to condonation.

Practical recommendation

• File Form 105 immediately as an application with delay.
• Attach a comprehensive condonation petition with supporting documents.
• If the portal does not permit filing, submit a separate condonation representation to the jurisdictional Commissioner (Exemptions) quoting the relevant transitional provisions and requesting that the delay be condoned before deciding the renewal application.

Given that exemption has lapsed from 31.03.2026, the matter should be pursued on an urgent basis. Delay in filing further may weaken the case for equitable relief.

AI Summary

Delayed charitable trust registration renewal raises condonation procedure, applicable forms, and exemption continuity following founder's death. Delay in filing Form 10AB for renewal of charitable trust registration is queried where a trust missed its renewal deadline by approximately 303 days after the founder's death and a change in control. The issues are whether condonation should be sought before or with the renewal application, the applicable statutory framework and form for condonation and renewal, and whether the Commissioner (Exemptions) may condone delay based on the founder's death. The trust states that its exemption status was lost after 31 March 2026.