Extension of due date for filing Form 10A and 10AB up to 30.09.2023 which was not filed on earlier due dates. Filing of Form 10BD for FY 2022-23 also extended upto 30.06.2023--- CBDT in the exercise of the power u/s 119 of the Act, extends the due date of making an application in,- (i) Form No.10A, in case of an application under clause (i) of the first proviso to Section 10(23C) or u/s 12A(1)(ac)(i) or under clause (i) of the first proviso to Section 80G(5) of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date; (ii) Form No. 10AB, in case of an application under clause (iii) of the first proviso to Section 10(23C) or u/s 12A(1)(ac)(iii) of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date. Accordingly, if registration/approval is granted to the trust/institutions u/s 10(23C) or 12A of the Act by 30.09.2023, the provisions of clause (iii) of sub-section (3) of section 115TD of the Act shall not apply.

"5. In order to mitigate genuine hardship in such cases, the Board, in the exercise of the power under section 11 9 of the Act, extends the due date of making an application in,- 

(i) Form No.10A, 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 of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date; 

(ii) Form No. 10AB, in case of an application under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause (i ii) of clause (ac) of sub-section (1) of section 12A of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date. 

6. In view of the above, trusts may now apply for registration/approval under clause (i) or clause (iii) of the first proviso to clause (23C) of section 10 or sub-clause (i) or sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act by 30.09.2023 and where such application is made by the sa id date and registration/approval is granted, the provisions of clause (iii) of sub-section (3) of section 115TD of the Act shall not apply on account of delay in making application in accordance with the provisions of clause (i) or (iii) of the first proviso to clause (23C) of section 10 or sub-clause (i) or (iii) of clause (ac) of sub-section (I) of section 12A of the Act.

7. It may be also noted that the extension of due date as mentioned in paragraph 5(ii) shall also apply in case of all pending applications under clause (iii) of the first proviso to clause (23C) of section 10 or sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act, as the case may be. Hence, in cases where the trust has already made an application in Form No. 10AB under the said provisions but such application has been furnished after 30.09.2022 and where the Principal Commissioner or Commissioner has not passed an order before the issuance of this Circular, the pending application in Form No. 10AB may be treated as a vali d application. Further, in cases where the trust had already made an application in Form No. 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such app li cation, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date, the trust may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 5(ii) i.e. 30.09.2023. 

8. It is also clarified that where trusts have missed the deadline of 25.11.2022, as mentioned in para I(a) above, for making an application for registration/ approval in Form No. 10A, and have subsequently furnished Form No. l OA seeking provisional registration/approval, the relevant functionality on the e-filing porta l may be used for surrendering the Form No. 10A seeking provisional registration/approval and such trusts can make a new application in Form No. 10A for registration/ approval within the extended period up to 30.09.2023, as mentioned in paragraph 5(i).

Extension of due date for furnishing of Form No. 10BD. 

9. In view of extension provided to funds or institutions seeking approval under sub-section (5) of section 80G of the Act, as discussed in paragraph 5(i), in the exercise of the power under section 119 of the Act, the Board also extends the due date for furnishing of statement of donation in Form No. 10BD and the cel1ificate of donation in Form No. 10BE in respect of the donations received during the financial year 2022-23 to 30.06.2023. "

Circular No.6/2023 dated 24.05.2023

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