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Circular 7 2024

The document extends the due dates for filing Form 10A and 10AB under the Income Tax Act of 1961. The due dates are extended to June 30, 2024 for filing Form 10A and Form 10AB. The extension applies to pending applications as well as applications rejected for being filed after the due date or under the wrong section.

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42 views

Circular 7 2024

The document extends the due dates for filing Form 10A and 10AB under the Income Tax Act of 1961. The due dates are extended to June 30, 2024 for filing Form 10A and Form 10AB. The extension applies to pending applications as well as applications rejected for being filed after the due date or under the wrong section.

Uploaded by

Abhishekh Sharma
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Circular No.

'1 12024

F. No. 173/25/2024-ITA-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, Dated '1. S""'April, 2024

Sub: Extension of due date for filing of Form No. 10AlI0AB under tbe Income-tax Act, 1961-
reg.

On consideration of difficulties reported by the taxpayers and other stakeholders in the


electronic filing of Form No. I OAIIOAB, the Central Board of Direct Taxes (the Board) in exercise of
its powers under section 119 of the Income-tax Act, 1961 (the Act) extended the due date for filing
Form No. lOA to 31.08.2021 by Circular No. 121202 1 dated 25 .06.2021 , to 31.03.2022 by Circular No.
16/2021 dated 29.08 .2021, to 25.11.2022 by Circular No. 2212022 dated 01.11.2022 and further to
30.09.2023 by Circular No. 6/2023 dated 24.05 .2023, and extended the due date for filing Form No.
lOAB to 30.09 .2022 by Circular No. 8/2022 dated 31.03.2022 and further to 30.09.2023 by Circular
No. 6/2023 dated 24.05.2023.

2. Representations have been received in the Board with a request to condone the delay in filing
Form No. I OAII OAB , as the same could not be filed in such cases within the last extended date, i.e.,
30.09.2023.

3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such
cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the
due date of making an application/intimation electronically in -

(i) Form No. lOA, in case of an application under clause (i) of the first proviso to clause (23C) of
section 10 or under sub-clause (i) of clause (ac) of sub-section (1) of section 12A or under clause (i) of
the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub-
section (I) of section 35 of the Act, till 30.06.2024;

(ii) Form No. lOAB, in case of an application under clause (iii) of the first proviso to clause (23C)
of secti on 10 or under sub-clause (iii) of clause (ac) of sub-section ( I) of section 12A or under
clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, till 30.06.2024 .

4. [t may be also noted that extension of due date as mentioned in paragraph 3(ii) shall also apply
in case of all pending applications under clause (iii) of the first proviso to clause (23C) of section 10 or

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sub-clause (iii) of clause (ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso
to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust,
institution or fund has already made an application in Form No.IOAB under the said provisions on or
before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not
passed an order before the issuance of this Circular, the pending application in Form No. lOAB may be
treated as a valid application.

4.1 Further, in cases where any trust, institution or fund has already made an application in Form
No. lOAB, and where the Principal Commissioner or Commissioner has passed an order rejecting such
application, on or before the issuance of this Circular, solely on account of the fact that the application
was furnished after the due date or that the application has been furnished under the wrong section
code, it may furnish a fresh application in Form No. 10AB within the extended time provided in
paragraph 3(ii) i.e. 30.06.2024.

5. It is also clarified that if any existing trust, institution or fund who had failed to file Form No.
lOA for AY 2022-23 within the due date as extended by the CBDT circular no. 6/2023 dated
24.05.2023 and subsequently, applied for provisional registration as a new trust, institution or fund and
has received Form No. lOAC, it can avail the option to surrender the said Form No. lOAC and apply
for registration for AY 2022-23 as an existing trust, institution or fund in Form No. lOA within the
extended time provided in paragraph 3(i) i.e. 30.06.2024.

~~.::;.,+
6. Hindi version to follow.

(Vikas Singh)
Director (ITA-I)
Copy to:-
l. PS to FMlOSD to FMlPS to MoS (R)/OSD to MoS(R)
2. PS to Revenue Secretary
3. Chairman, CBDT & All Members, CBDT
4. All Principal Chief Commissioners ofIncome-tax I Principal Director Generals of Income-tax.
5. DGIT(Systems), New Delhi
6. All Joint Secretaries/CsIT, CBDT
7. Web Manager, 0 /0 DGIT(Systems) with request to upload on the departmental website of
incometaxindia.gov.in.
8. Pr. Commissioner ofIncome-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.
9. lCIT, Data-Base Cell for uploading on irsofficersoniine.gov.in.
10. Guard File

i~~
Director (ITA-I)

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