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CBDT extends due date for filing Form 10A/10AB under IT Act till 30th June, 2024 - (25 Apr 2024)

Direct Taxation

The Central Board of Direct Taxes (CBDT), has issued Circular No. ¬¬¬07/2024 dated 25.04.2024 further extending the due date for filing Form 10A/ Form 10AB under the Income-tax Act, 1961 (IT Act) upto 30th June, 2024. In order to mitigate genuine hardships of the taxpayers, CBDT had earlier extended the due date for filing Form 10A/ Form 10AB by trusts, institutions and funds multiple times. The last such extension was made by Circular No. 06/2023 extending the date to 30th September, 2023.

Considering the representations received by CBDT requesting for further extension of due date for filing of such Forms beyond the last extended date of 30th September, 2023, and with a view to avoid genuine hardships to taxpayers, CBDT has extended the due date of filing Form 10A/ Form 10AB upto 30th June, 2024, in respect of certain provisions of section 10(23C)/ section 12A/ section 80G/ and section 35 of the Act. The applications as per Form 10A/ Form 10AB is to be filed electronically through the e-filing portal of Income Tax Department

CBDT further clarifies that, if any such existing trust, institution or fund had failed to file Form 10A for AY 2022-23 within the extended due date, and subsequently, applied for provisional registration as a new entity and received Form 10AC, can also now avail this opportunity to surrender the said Form 10AC and apply for registration for AY 2022-23 as an existing trust, institution or fund, in Form 10A till 30th June 2024. Further, those trusts, institutions or funds whose applications for re-registration were rejected solely on the grounds of late filing or filing under wrong section code, may also submit fresh application in Form 10AB within the aforesaid extended deadline of 30th June, 2024.


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