CBDT Circular No. 06/2026: Delay in Filing Form 10AB for 80G(5) Approval Finally Condoned

Income Tax Update • CBDT Circular Relief for charitable trusts and institutions that missed the 30th September 2025 deadline — here's what actually happened, why it happened, and how you can get your 80G approval back on track. 01 A Quick Look Back: Why Form 10AB Exists Section 80G of the Income-tax Act, 1961 allows donors to claim a deduction for donations made to approved charitable funds and institutions. But this approval isn't permanent — under the current registration regime, most 80G approvals are granted for a fixed period (commonly…