The Central Board of Direct Taxes (CBDT) has extended the due date for filing Form No 10A to November 25. In a circular, the board said that many charitable institutions could not file form No. 10A by March 31 due to certain difficulties related to transition into new regime. All charitable institutions, including the ones having a valid registration/approval under Section 12A (a)/12AA/80G/ 10 (23C)/ 35 (1) of the Act, can electronically file Form No. 10A on or before November 25,” the circular added.