The Central Board of Direct Taxes (CBDT) has extended the due date of filing of form 10AB under the provisions of the Income Tax Act, 1961.
As per Form 10AB, all Trust or institutions that obtain the provisional enrollment or approval for a 3-year duration would be needed to make the application in Form No. 10AB in 6 months post to the start of the charitable activities. These trusts would obtain a permanent enrollment post to make the application in Form No. 10AB.
The notification issued by the CBDT today said that “On consideration of difficulties in electronic filing of Form No.10AB as stipulated in Rule 2C or 11AA or 17A of the Income-tax Rules, 1962 w.e.f. 01.04.2021, the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119(1) of the Act, extends the due date for electronic filing of such Form as under: (i) The application for registration or approval under Section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 29`h September. 2022. may be filed on or before 30th September. 2022.”
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