https://www.taxtmi.com/circulars?id=70390 Condonation of delay is provided for electronic filing of Form No. 10AB for renewal of approval under clause (ii) of the first proviso to section 80G(5), where the prescribed application was furnished between 01.10.2025 and 31.03.2026. The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax is authorised to dispose of such applications on merits and pass orders on or before 31.12.2026. No automatic entitlement to approval follows from this condonation. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 02 Jul 2026 18:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70390 Condonation of delay is provided for electronic filing of Form No. 10AB for renewal of approval under clause (ii) of the first proviso to section 80G(5), where the prescribed application was furnished between 01.10.2025 and 31.03.2026. The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax is authorised to dispose of such applications on merits and pass orders on or before 31.12.2026. No automatic entitlement to approval follows from this condonation. Circulars Income Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70390