Charitable Trust Renewal & Tax Audit Deadlines: A Stressful September Ahead for CAs

 

Friends, September this year is shaping up to be one of the toughest months for both charitable trusts and tax professionals.

All charitable trusts that were already registered under Section 12A or Section 10(23C)(vi) of the Income Tax Act, and had earlier received a 5-year registration from CPC valid up to AY 2026–27, are now required to apply for re-registration/renewal in Form 10AB on or before 30th September, 2025.

First-Ever “Detailed Scrutiny” in Renewal

For the first time in history, this renewal will not be a mere formality. Earlier, trusts received automatic renewal on submission of forms. But this time:

•  Commissioners will issue detailed query letters

•  The activities of the trust will be examined

•  Payments to related parties will come under scrutiny

•  Donation lists and sources will be verified thoroughly

In short, renewal is no longer just a compliance exercise – it is a test of transparency, credibility, and governance for every charitable trust.

Clash of Deadlines

Here lies the real challenge:

•  15th September – Due date for regular ITR filing

•  30th September – Due date for Tax Audit

•  30th September – Due date for Trust Renewal in Form 10AB

To add to the pressure, the new NCE financial statement format has made the tax audit process even more time-consuming. This inevitably means heavier workload and mounting stress for professionals.

Why Extension is the Need of the Hour

If the tax audit deadline is not extended well in advance, September will feel like an “exam season” for CAs and tax professionals. It is, therefore, essential that the professional bodies raise a strong demand for an early extension of due dates relating to ITR filing, tax audits, and trust renewals.

After all, last-minute extensions have almost become a tradition. But such delays only create confusion, anxiety, and inefficiency. A timely announcement of extended deadlines will not only reduce stress but also ensure smooth compliance and better trust in the system.

 In conclusion, Trust Renewal is now a serious examination, and the clash of deadlines is a pressing issue. A proactive decision by the government can make this September a lot less stressful for the entire tax community.