| Question And Answer | |
|---|---|
| Subject: | 12A and 80G Registration |
| Category: | Income-Tax |
| Querist: | Simran Saluja |
| Answered by: | Law Intern |
| Tags: | charitable trust, condonation of delay |
| Date: | March 22, 2026 |
An Trust having Form 10AC Order for registration under section 12A and 80G of the Income Tax Act, 1961 valid from Assessment years 2022-23 to A.Y-2026-27, as assessee trust had already filed Form 10AB “Application for registration or approval ” for the F.Y-2025-26 dated 07.12.2025 with condonation in respect of approval u/s 12A of the Income Tax Act, 1961. Help me in understanding the procedure further to obtain the approval as of today there is no update on the same. Also, what are further implication if the approval is not granted to the assesse trust.
The current exemption u/s 11/12 and 80G continues till up to AY 2026-27.
The PCIT (E) has to pass an order of renewal within 6 months from the end of the month in which the Form 10AB was received (i.e., by end of June 2026).
If the renewal is rejected, you have to file an appeal before the ITAT against the Form 10AD order. If reasonable cause is shown, the ITAT will condone the delay and restore the matter for fresh adjudication or direct the PCIT to grant renewal of exemption.