As per the provisions of the Income-tax Act, 1961, Form 10A was required to be filed electronically by 30.06.2021, which was extended to 31.08.2021 and further extended to 31.03.2022 by Circular No. 16/2021.

In view of the representations received by Central Board of Direct Taxes (CBDT) and with a view to avoid genuine hardship to taxpayers, the CBDT condones the delay in filing of Form 10A up to 25th November, 2022 in respect of certain provisions of  section 12A / section 10(23C) / section 80G / section 35 of the Income-tax Act, 1961.

CBDT Circular No.22/2022 dated 01.11.2022 issued. The said Circular is available on www.incometaxindia.gov.in.

Condonation of delay in filing Form 10A grants additional time for applicants under charitable and deduction provisions. The Central Board of Direct Taxes condones delay in electronic filing of Form 10A and permits belated filing up to 25th November, 2022 for applications pertaining to registration and approvals under the statutory regimes for charitable trust and institution exemptions, donation deduction eligibility, and research expenditure deduction, providing procedural relief to avoid genuine hardship.