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

AI Summary

Delayed trust registration renewal may seek condonation for management disruption through a documented delayed application.
Delayed charitable-trust registration renewal may be filed as an application with delay, supported by a condonation petition, founder's death certificate, trustee-appointment resolution, and evidence of administrative disruption. The commentary identifies Form 105 as the replacement for Form 10AB after transition to the Income-tax Act, 2025, while noting continued relevance of legacy condonation mechanisms through transitional provisions. Death and consequential management change may support condonation, but relief is discretionary and requires proper documentation.