Due date of filing Charitable Trust & institutions extended
Circular No. 812022
F. No. 197159/2022–ITA–I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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New Delhi, Dated 31 March 2022
Subject: – Extension of time line for electronic filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of the Income–tax Act, 1961 (the Act) – reg.
1. 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 29th September, 2022, may be filed on or before 30th September, 2022.
2. This issues with the approval of Chairman, CBDT.