A Brief about Form 10A and 10AB as per new Law on Registration of trust under Section 12A and Section 80G and Approval U/s 10(23C) and Section 35(1)
The Finance Act, 2020 has made changes leading to complete overhaul in the registration process of charitable and religious organisations. The procedure for registration of every organisation under the new scheme shall be completely electronic under a centralised database.
The Income-tax Department shall issue a National Unique Registration Number to all the charitable and religious institutions and thereby creating a National Database of exempt entities.
A new section 12AB has been inserted with effect from 1st April, 2021 dealing with the procedure of registration. Earlier, trusts or institutions were registered under section 12AA or under section 12A.
Further provision of Section 10(23C) and 35 has also been amended. These amendments were originally introduced by the Finance Act, 2020 effective from 1St June 2020, However, due to unprecedented economic crisis, the government passed “The Taxation and Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020” as on 29th September 2020 to defer the implementation of new procedure and make it effective from 1st April 2021.
Further the rules relating to the provisions has also been amended by Income Tax Notification 26th March 2021.
From 10A and 10AB has been prescribed in these new rules for the registration of the Trust U/s 12A & 80G and approval U/s 10(23C) sub-clause (iv) or (v) or (vi) or (via) & 35(1) sub-clause. As per New law Form 10A or 10AB is required to be filed for re-registration/ fresh registration or approval as the case may be. Let’s find out who require to fill Form 10A and 10AB?
From-10A:
Who are required to fill Form-10A?
1. Trust/Institute already registered under the previous law effective immediately before this amendment (i.e., before 1st April 2021)
- Fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or (v) or (vi) or (via) of section 10(23C) approved under the first proviso
- Trust/Institute registered under section 12A or 12AA
- Institution/fund approved under the clause (vi) of section 80G(5)
- research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of section 35(1)
Time limit: The time limit of 3months from the date on which the provision came into force. i.e., 30th June 2021 is the time limit for application as the effective date is 1st April 2021
2. Trust/institute not registered under the previous law and want to make an application for fresh Registration or Approval under the new law or any other case then it required to file Form
- Fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or (v) or (vi) or (via) of section 10(23C) approved under the first proviso clause (iv)
- Trust/ Institute – [ sub clause(vi) Clause (ac) of section 12A(1)]
- Institution/fund approved under the clause (vi) of section 80G(5) [ proviso clause (vi)]
Time Limit: At least one month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sought
From-10AB:
Who are required to fill Form-10AB?
1. Trust/ Institute registered or approved as per the new law effective from the 1stApril 2021 and the period of approval is due to
- Fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or (v) or (vi) or (via) of section 10(23C) approved under the first proviso effective from 1st April 2021
- Trust/Institute registered under section 12AB
- Institution/fund approved under the proviso of clause (vi) of section 80G(5) effective from 1st April 2021
Time Limit: Trust/ Institute should apply at least 6 months prior to the expiry of the period.
2. Trust/ Institute provisionally registered* or Provisionally approved* as per the new law effective from the 1st April 2021 and the period of Provisional approval is due to expire or activities has been commenced
- Fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or (v) or (vi) or (via) of section 10(23C) approved under the first proviso effective from 1st April 2021
- Trust/Institute registered under section 12AB
- Institution/fund approved under the proviso of clause (vi) of section 80G(5) effective from 1st April 2021
Time Limit : Trust/ Institute should apply
-
- At least 6 months prior to the expiry of the period Or
- Within6 Months from the date of commencement of its activities
3. Trust / institution has become inoperative due to the first proviso to sub-section (7) of section 11 [ sub clause(iv) Clause (ac) of section 12A(1)].
Time Limit : At least six months prior to the commencement of the assessment year from which the said registration is sought to be made operative.
4. where the trust or institution has adopted or undertaken modifications of the objects which do not conform to the conditions of registration [sub clause (v) Clause (ac) of section 12A(1)]
Time Limit: Within a period of 30 days from the date of such adoption or modification.
*Provisional approval or registration will be given for a period of 3 years from the assessment year from which registration is sought
**Approval or Registration will be given for a period 5 years.
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Disclaimer: The contents of this article have been prepared in accordance with the relevant provisions, and information available at the time of preparation. The views and opinions expressed in this article are those of the author and the author does not take any responsibility and cannot guarantee that no inaccuracy occurs
Author Bio
One of our Trust filed Form 10 A in FY.21/22 and was granted provisional registration for 3 years. Then within due date filed Form 10 AB for 12 A registration.When the hearing was initiated by the Officer,the Trust was not able to file the required documents and the registration was cancelled and closure order was passed. I wish to know which form ( Form 10A or Form 10 A B )the Trust have to file.
Hope the above query is solved because it almost 6 months old.
If not solved, then may be try this solution.
With effect from 1st april 2021, there is migration of exemption process from Section 12A to Section 12AB. Now the trust already granted registration under Section 10(23C).
When the trust filed Form 10AB and income tax dept accepted it, was there an approval letter from the dept. If there is approval, then the registration is valid for 5 years. Please check whether you received such 5 years certificate or some approval letter or ask the dept.
After 5 years, there is renewal.
Application for registration or approval u/s 12A/10(23C)/80G [Form No. 10AB]
Application for registration or approval. This Form is in compliance with Rule 17A/11AA/2C.
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solve the problem sir
we filed 10ab form instead of 10a mistakenly what we do
We have got 12AB registration for next 05 years for our society. Now, we are to amend some rules and regulations under MOA. As per Form no 10AC, it is clearly written that any change/alter/modification in MoA should be done prior approval of the Commissioner of the Income Tax. Now when we asked Income tax about it they said first get your MoA amdended through registrar of Society and then fill form 10AB. I want to know that if we get MoA amended would our previous registration undersection 12AB which we got in Apr 2022, be cancelled or not.
Hi,
Are all trust who have received provisonal registration by filing form 10A, have to re-apply in form 10AB to get final certificate ?
and for whom form 10BD apply ?
Actually, when you got the provisional registration. So the trust need to apply for permanent registration six months before the expiry date of provisional (temporary) registration.
Permanent registration is valid for 5 years.
After the 5 years of trust registration is over, then the trust need to re-register it.
Our Organization Registered U/S 12A and 80G but we have not apply for Renewal on or before 31st March, 2022,Please tell me what is the form to apply for renewal the registration
SAIKH HAPPIZUDDIN Now you need to apply for “Fresh registration” by filing Form 10A to get provisional registration. As due date is expired.
Finance act 2020 says that all non-profit organizations need to re-register or renew it once 5 years are over. Section 12A trust registration mainly for claim tax exemptions.
So what is to be seen is whether the organization is still a non-profit entity and if yes, then whether 5 years of trust registration are over or about to get over.
We have a Charitable Trust. We have got Regn. U/s 10A for the year 2022-23. Now we want to get rebate u/s 80G for our donors. We are working for the education of the girls and giving them scholarship. Please advise, what we have to do now.
S.K. Gaba, You need to take separate registration for 80G.
Sir,
When I fill the form, in column no. 6 of form it asks”whether the trust deed contains clause that the trust is irrevocable, yes or no.
But If I chose the type of constitution as company, this field get blank but this is mandatory to fill so how I can fill the same.
i have a trust whose approval has ended on 2011 now again want to apply for the approval which form i should file?
Hello,
Since your registration is expired you are unregistered. You need to file Form 10A only.
All the best !
CA. Gaurab Garodia Guwahati
Mam
I filed form 10 A .There is a clause whether registered under FCRA , other provisions income tax :.I am not registered under FCRA but under Income Tax the trust is registered. I filled up “NO”. What are the consequiences. How can the form be revised
Mam
I have applied for registration of charitable trust in form 10A on 28.03.2021 and got provisional registration for 3 years on 28.05.2021. My query is do I need to revalidate the registration as per new provisions? If yes, do I need to file the form 10A or 10AB?
Mam
I have applied for registration of charitable trust in form 10A on 28.03.2021 and got provisional registration for 3 years on 28.03.2021. My query is do I need to revalidate the registration as per new provisions? If yes, do I need to file the form 10A or 10AB?
Hi all,
First of all, Thank you all for reading the article and raising queries. Hope you all are doing well.
This is to inform you all, who were facing issues in FORM 10A and 10AB. As new portal is launched with so many issues and technical glitches. The non-availability of Form 10A and 10AB is one of them.
As per communication, it will be resolved in 2-3 days. The due date should extend but it’s all up to on FM.
Thanks
CA Harshali Salvi
Date 25-06-2021
PLEASE KNOWN TO ME HOW POSSIBLE TO 12A & 80G RENEWAL.
Manoj ji,
It’s an online procedure. you need to follow that.
Application for registration was made in Dec 2021, Now we received Provisional registration. Do we need to apply for re-registration again and also how to apply for claiming 80G section. Whether 10A or 10AB is tobe used. Please clarify
VIDYASANKAR ji,
procedure for apply registration 12A and 80G is same, you need to mention the section while filing the form.
first time- form 10A
second time- form 10AB ( i.e. after provisional registration)
Hello, I have a trust registered u/s 12A & 80G. I want to renew the license u/s 12AB. I have read and know all process under the old website. But due to documentation pending i can not apply in old website. Now how can i apply for renewal into new website. There is no Form 10A available into the new site. Please Suggest.
After login at incometax.gov.in new portal. in 2nd tab E-file>> Income Tax Forms >> File Income tax Forms. If still face difficulty than I would like to suggest you get work done from any professional.
thanks
Sir I could not find form 10A OR 10 AB in new portal is it a technical glitch or where should i see?
yes mam right myself is also a professional CA but i am asking about the availability of form no. 10A in New income tax portal. In old website it was available. But in new portal it could not be founded. So can you guide us about its availability. when it is available or due date may be extended.
Hiren Parmar Ji,
After log in on new portal under 2nd tab e-file >> Income Tax Forms >> File Income tax forms
yes mam i understand, i have seen but form no. 10A is not available into that category. After log in on new portal under 2nd tab e-file >> Income Tax Forms >> File Income tax forms – Others (source of income not relevant. There is no form no. 10A.
HI..
ALL WELL !
WE HAVE APPLIED FOR RENEWAL OF 12AA AS WELL AS FRESH REGISTRATION U/S.12AA VIDE FORM NO.10A BEFORE MARCH 2021.
NOW I WANT TO KNOW THAT WHAT ABOUT RENEWAL APPLICATION ? CAN WE HAVE TO FILE NEW FORM NO.10A FOR OLD REGISTRED TRUST OR THIS FORM WILL BE ALLOWED FOR FURTHER ACTION ?
KINDLY GUIDE ME WHAT TO DO ?
Salim Sir, the object of govt is to provide URN to trust and institute so that the records can be tracked. so after approval you got URN than no need to apply, but if you not get URN than you need to apply again in case of new as well as renewal of old registration.
Regards
CA. Harshali Salvi
We are having both 12AA registration and 10 (23C) approval. Now we do not want to reregister u/s 12 AB but want approval of 10 (23C) continue. Is it necessary for us to apply in Form 10A.
Dilip ji, Obviously yes, approval 10(23C) was under previous law, and if you not applied for re- registration, it will get inoperative. so you need to apply for re-approval as per new provisions to take benefit of exemptions.
I have received provisional registration u/s 12AB for our Trust for both u/s 12A and u/s 80G. Now I want to apply for permanent registration. Form No.10AB is not enabled in our Login portal. What to do?
K RAJENDRAN, It could be a technical issue.
I have a query regarding 12AB registrations for newly opened trust during this F.Y 2020-21, when will be the due date to apply the form, and in case if they have not started the activities, Whether they have to register by 30th June itself or whether the department will treat it as invalid.
Kindly revert.
Jenifer, For fresh registration Due date is 28th Feb every year ( ie.1 month before the commencement of assessment year), and provisional registration will be effective from 1st Apr of relevant assessment year.
HI
I have one query for fresh registration-
If form-10A was published on 26/03/2021 and section is applicable from 01/04/2021
How a trust can apply 1 month prior to the financial year
or there is something that we can do please help
If fresh registration is applied and still pending for approval. approval will be given as per new provisions only.
Sir, Already we have 12A(a), 80G(5)&(vi),and 10/23C(vi)&(via) with project approval.As per new rule we re-registered for 12 AB and 80 G but we could not apply for 10/23 C(vi)&(via) in 10 A form. Today we got provisional 12AB registration. In this case how we can re-register 10/23C,which form we have to use. Please guide us urgently .Thank you.
Dr.George ji, as per the amendment made to section 11, trust or institute can take benefit of only one section either 10(23C) or 11. one can not hold approval u/s 10(23C) and 12AB both at a time. As you explained you obtained new registration u/s 12AB now you can not apply for approval u/s 10(23C).
I have received the following query:
A trust was registered u/s. 12 A of the Income-tax Act, 1961 in1998. It filed Form 10 A on 21/03/2022 under the new regime. Order of Registration in form no. 10 AC for re-registering the Trust from the AY 2022-23 to AY 2026-27 was issued on 28/03/2022.
Inadvartantely the Trust filed Form 10 AB on 26/09/2022. Recently on coming to know that the form 10 AB should not have been filed on 26/09/2022 but should have been filed during FY 2025-26 before 30/09/2026.
My opinion is that the Trust should immediately withdraw Form 10 AB.
I have learnt from Taxguru briefs that you are an expert in taxation of trusts, therefore I request you to please give your opinion on the above query at the earliest.
Thanks and Regards:
CA J K Jain