4 (1d)

Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961

NRI Taxation

Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961:

On consideration of difficulties reported by the taxpayers and other stakeholders in  the electronic filing of Form No. 10A/ 10AB, the Central Board of Direct Taxes (the Board) in exercise of its power under ection  119 of  the  Income-tax  Act  1961 (the  Act) extended  the due date for filing Form no. 10A to 31.08.2021 by Circular no.12/2021 dated 25.06.2021, to 31.03.2022 by Circular no. 16/2021 dated 29.08.2021, to 25.11.2022 by Circular No. 22/2022 dated 01.11.2022 and further to 30.09.2023 by Circular o. 6/2023 dated 24.05 .2023, and extended  the due date for filing  Form  No. 10AB to 30.09.2022 by Circular  No.8/2022 dated  31.03.2022  and  further  to 30.09.2023  by Circular No. 6/2023 dated 24.05.2023.

  • Representations have been received in the Board with a request to condone the delay in filing Form no. l0A/l0AB as the same could not be filed in such cases within the last extended date, i.e. 30.09.2023.
  • On consideration of the matter, with a view to avoid and mitigate genuine hardship  in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the  due date of making an application/intimation electronically in –
  • Form 10A in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section (1) of section 12A or  under clause (i) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub­ section (1) of section 35 of the Act, till 30.06.2024;
  • Form  10AB,  in case of an application  under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause (iii)  of  clause  (ac)  of  sub-section  (1)  of  section  12A  or  under clause (ii i) of the fir t proviso to sub-section (5) of Section 80G of the Act till 30.06.2024.
  • It may be also noted that extension of due date as mentioned in paragraph  3(ii) shall also apply in case of all pending applications under clau e (iii) of the first proviso to clause (23C) of section 10 or

sub-clause (iii) of clause (ac) of sub-section (1) of section 12A or  under clause (iii) of the first  proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in case where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed an order before the issuance ofthis Circular, the pending application in Form o. l0AB may be treated as a valid application.

4.1  Further,  in cases where any trust, institution  or fund  has already  made an application  in Form No. I0AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular solely on account of the fact that the application was furnished after the due date or that the application has been furnished under  the  wrong  section code, it may furnish a fresh application in Form no. 10AB within the extended  time  provided  in paragraph 3(ii) i.e. 30.06.2024.

  • It is also clarified that if any existing trust, institution or fund who had failed to file Form No. l0A for AY 2022-23 within the due date as extended by the CBDT circular  no.  6/2023  dated 24.05.2023 and subsequently, applied for provisional registration as a new trust, institution or fund and has received Form No. 10AC , it can avail the option to surrender the said Form  No. 10AC and  apply for registration for AY 2022-23 as an existing trust, institution or fund in Form No.10A within the extended time provided in paragraph 3(i) i.e. 30.06.2024.

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