Audit report of charitable or religious trusts, institutions and section 10(23C) entities for FY 2025-26, due one month before the ITR due date: 30 September 2026, extended to 21 October 2026.
- Who files
- Trusts registered under section 12A/12AB and funds or institutions approved under section 10(23C) whose income before exemption exceeds the basic exemption limit; Form 10B where income exceeds Rs 5 crore, foreign contribution is received or income is applied outside India, otherwise 10BB.
- Applies to
- Trusts and NGOs, Audit and transfer-pricing cases
- When
- Annually, 1 month before the ITR AUDIT due date
- Form
- Form 10B / 10BB
- Law
- Section 12A(1)(b) and the tenth proviso to section 10(23C), Income-tax Act, 1961; rules 16CC and 17B, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)
Chain
This date runs from an earlier step. Shown for FY 2025-26, with each step on its own deadline; record the real dates in the overview and the chain follows them.
- ITR AUDIT ITR - companies and audit cases (31 October) Due 21 Nov 2026
- 1 month before the ITR AUDIT due date 10B/10BB Trust audit report 10B/10BB (1961 Act) Due 21 Oct 2026
Cost of a delay
Not fixed by law
- Loss of exemption for the year.
Legal basis of the penalty
No fee; the exemption under sections 11/12 or 10(23C) can be denied if the audit report is not furnished in time.
Notes and recent changes
Last year's Circulars 14/2025 and 15/2025 were applied to Form 10B/10BB in the same way.