As we all are aware that the existing Form No. 10A has been substituted vide CBDT Notification No.10/2018 dated 19/02/2018. Also, rule 17A has been substituted by the Income-tax (First Amendment) Rules, 2018, w.e.f. 19-2-2018. This article will contain the details regarding Form 10A, documents require for registration, e-filing of Form 10A and verification of Form 10A.
The amended rules provide for application for registration of charitable or religious trusts as under:
Application for registration of a charitable or religious trust or institution shall be made in Form No. 10A.
This application is to be made under clause (aa) or clause (ab) of sub-section (1) of section 12A.
Important Note:
where a trust or an institution has been granted registration and subsequently it has adopted or undertaken modifications of the objects which do not conform to the conditions of registration, it shall be required to obtain fresh registration by making an application within a period of thirty days from the date of such adoption or modifications of the objects in the prescribed form and manner.
This amendment has been discussed in detail here.
Application in Form 10A shall be accompanied by the following documents:
E-Filing of the Form No. 10A:
Form No. 10A shall be furnished electronically.
Form No. 10A shall be verified by the person who is authorized to verify the return of income under section 140, as applicable to the assessee.
Important Note:
Any upload using the old Form No. 10A will not be valid from 19th February’2018.
I have also authored blog on the Concept of NGO and Step by Step Procedure for Registration u/s 12A.
An extract of FORM 10A is as under:
(Republished with Amendments)
For obtaining 12 A Cerificate, a Society has to apply in Form 10A to IT autorities within 1 year of its formation.Also there is condonation of delay clause. If there is any changes in Act regarding 1 year clause after efiling has been made mandoatory?
Sir,
I am Accounts Officer in NESAC(North East Space Application Center) Registered under Societies act in Meghalaya. We have registration U/s 12A(a) since 01/04/2006.
As per GST notification No.12/2017 dt 28/06/2017 sl no.1 “Services by an entity registered u/s12AA of IT Act by way of charitable activities is exempted from GST. Whether we can go for exemption from GST for all our services or for charitable activities only?
As discussed just now please sent me the required documents for regn.U/s.80-G & 12-A
Mandatory to file form 10A
Is it mandatory to e file Form 10A, whether we can still file application in Form 10A manually i.e. Hard Copiy.
Yes, at present it is mandatory to file application 10A online.