All Trust, Society, NGO’s Do before 30.06.2021 

This article focus on major changes brought in by Finance Act 2020 replace section 12AA into 12AB and consequential change sin Section in section 10(23C) as well as 80G.

Due to Covid-19 pandemic CBDT has decided to defer the implementation of new procedure for approval/registration from 1st Oct 2020 till 31st Dec 2020, and later on it was further extended the procedure of section 12AB to 01st April 2021.

Part A :- Process of Registration under section 12AB/ 80G.

Now notification number 19/2021 dated 26th march 2021 prescribe rules called Income Tax (6th Amendment) Rules, 2021. CBDT has prescribe the Time, Form and manner for obtaining re-registration or granting approval under section 12AB, 80G, 10(23C) and 35.

Status Do before 30.06.2021 Effect of Application
1. All Trust (NGO), Fund, and other Charitable Institution (Already Registered U/S 12A/12AA/10(23C)/80G) Make Application in Form 10A PCIT or CIT Pass order in writing registering the trust or institution for a period of 5 Year.
2. All application other than above/Seeking for registration/approval u/s 12AB, 10(23C)/80G Make Application in Form 10A (One month before commencement of PY relevant to AY from which the said approval is sought.) First grant provisional registration after satisfaction of Genuineness and Compliance of other Laws by PCIT/CIT
3. Application is Pending for registration or registration is inoperative or any modification in object which don’t conform the condition for registration. Make application in form 10A Pass order for Provisionally registration for a period of 3 years.
4. For Registering u/s 80G Make application in form 10A Grant Registration for 5 Years

√ Order is to be granted within 3 month form the end of the month in which application for registration is filed.

√ NGO registered u/s 12AB or approved u/s 10(23C) or u/s 80G shall file fresh application within 6 month prior to expiry of 5 years.

√ This Income Tax (6th Amendment) Rules, 2021 require form for furnish of statement of donation and also issuance of certificate to the donor. Earlier there was no reqirment to furnish Statement of Donation with income tax department.

√ Registration certificate is granting 16 digit alphanumeric Unique Registration Number (URN) in Form-10AC

Part B :- Some Specific Point in Form 10A

1. Section Code :- Be careful while Selection of section code. First ensure object of this application such as section 12A/80G/35 respectively. Further if you want to obtain registration or approval for different section code separate application require for each code.

2. DARPAN ID :- If available, This is mandatory for receiving Government Grant (Either Central or State ) or intent to receive Government Grant.

3. FCRA :- If Available 

4. Mandatory Requirement: – Trust registered U/s 12A/12AA registration number, date of registration, authority granting reg. and effective date of registration is mandatory.

5. Details of Key Persons :- Name, relation, ID code (Either PAN or Aadhar) require. However if nither PAN or Aadhar is available then Elector’s photo identity number, DL number, Ration card no. can be provided.

6. Details of Assets and Liabilities :- Details of assets and liabilities not require to file if assesse is selected code 01 or 11 and Row no. 10 in Form 10A is auto selected YES.

 Part C :- Document Required to Attached 

i. Self-certified copy of instrument or evidencing creation establishment.

ii. Self-certified copy of Registration with ROC/Society/Registrar of public trust.

iii. Self-certified copy of Registration with FCRA 2010. If registered

iv. Self-certified copy of existing order granting registration u/s 12A/12AA/80G of income tax act.

v. Self-certified copy of Annual Accounts of the trust relating to such prior years. (not being more than 3 years immediately preceding the year in which said application is made.) The Annual Accounts not required if row no. 10 in Form 10A is selected YES


Disclaimer: The information contained in this article is solely interpretation of the author and intended solely for the dissemination of information and does not aim at solicitation of work. Though meticulous care has been taken but the author assumes no liability in respect of any loss/ damage incurred while acting on the information provided in this article. The author can be reached at [email protected] and can be called at +91-9681327113.

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CA Final having more than 5 year work experience in Direct & Indirect Tax and Auditing of F.S. View Full Profile

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May 2021