Jul 07, 2026 Circulars & Notifications Link
Condonation of Delay in 80G Renewal
The issue explains the scope and applicability of CBDT Circular No. 06/2026 and identifies the categories of organizations covered by the condonation of delay.
It discusses the key legal and practical implications arising from the circular and also examines the position of organizations covered under clause (iii) of the first proviso to section 80G(5) in light of the relevant judicial precedent.
