90-Day Delay in Filing Form 10AB for S.80G Approval: ITAT Restores Matter to CIT(E) Pending CBDT’s Decision on Condonation [Read Order]

Unico Charitable Trust,appellant-assessee,was a public charitable trust established on 13.06.2020 and engaged in charitable activities as per its Trust Deed. The trust had obtained provisional approval under section 80G of the Act through Form 10AC dated 28.02.2023, valid for assessment years 2023-24 to 2025-26.

As per section 80G(5)(iii), the trust was required to submit Form 10AB for regular approval either within six months of commencing its activities or at least six months before the expiry of the provisional registration, whichever was earlier. The due date for filing was September 2024, but the trust filed Form 10AB on 30.12.2024, resulting in a delay of 90 days.

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Due to this delay, the CIT(E) rejected the application filed in Form 10AB as not maintainable. Aggrieved by the rejection, the trust filed an appeal before the tribunal.

The assessee counsel stated that a petition for condonation of delay in filing Form 10AB was filed before the CBDT under section 119(2)(b) on 17.07.2025. It was requested that the matter be sent back to the CIT(E) to await the decision of the competent authority on the condonation application.

The Departmental counsel supported the CIT(E)’s order.

The two member bench comprising George George K (Vice President) and Amitabh Shukla (Accountant Member) heard both sides and noted that the assessee had applied to the competent authority under section 119(2)(b) for condonation of delay in filing Form 10AB.

Since the application was pending and directly affected the approval under section 80G, the tribunal restored the matter to the CIT(E) and directed a fresh order after the competent authority’s decision.

Accordingly the appeal was allowed for statistical purposes.

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