This guide details Form 10AB, used by Indian charitable trusts, NGOs, and institutions for final or renewal registration/approval under Income Tax Sections 12A, 80G, and 10(23C). It clarifies the difference between Form 10A (provisional) and 10AB (final/renewal), outlines who must file, and explains the benefits and process of filing online via the Income Tax e-Filing portal. The post covers required documents, crucial deadlines (including the 6-month rules), discusses past extensions (like the June 30, 2024 deadline), the new condonation of delay facility, and the outcome of filing (5-year validity via Form 10AC).