Rules to apply for registration of charitable or religious trusts

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 charitable or religious trusts:

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.

• Clause (aa) of sub-section (1) of section 12A provides for application for Registration of the trust or institution.
• Clause (ab) of sub-section (1) of section 12A provides for fresh registration of Trust 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.

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.

Documents to be furnished with Form 10A:

Application in Form 10A shall be accompanied by the following documents:

• Self-certified copy of the instrument creating the trust or establishing the institution (where the trust is created, or the institution is established, under an instrument)
• Self-certified copy of the document evidencing the creation of the trust, or establishment of the institution (where the trust is created, or the institution is established, otherwise than under an instrument)
• Self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts.
• Self-certified copy of the documents evidencing adoption or modification of the objects, if any.
• Certified copy of the annual reports of the trust/institution for a maximum three immediately preceding financial years, if applicable.
• Note on the activities of the trust or institution.
• Self-certified copy of existing order granting registration under section 12A or section 12AA, as the case may be.
• Self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA, as the case may be, if any.

E-Filing of the Form No. 10A:

Form No. 10A shall be furnished electronically.

• Under digital signature, if the return of income is required to be furnished under digital signature.
• through electronic verification code in a case not covered in above clause.

Verification of Form No. 10A:

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 19^th 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)