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Volume - 71
July 2023

Organizations who failed to apply from Provisional to Regular registration in Form 10AB u/s 12AA & 10(23C) can apply within 30-09-2023

As per the existing provision, the Form 10AB was required to be filed within 6 months of commencement of activity or 6 months prior to the end of provisional registration period by all those organizations which had obtained provisional registration.

As per CBDT Circular No. 6 of 2023 dated 24th May 2023, the due date for Filing of Form 10AB has been extended to 30.09.2023.

The extension of date for filing Form 10AB has been extended only for registration/ approval u/s 12AB and 10(23C). There is no such extension for registration u/s 80G.

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