The Finance Act, 2020 made overhaul in provisions relating to registration of charitable and religious institution with the Income tax Department. There was complete change in registration process. It is through means of technology. It is one database on pan India basis. The registration once granted shall expire after certain period. Re-registration is necessary to continue benefit of tax exemption.
In reference to your application in Form 10 A filed for approval/provisional approval, Form 10 AC (Order for registration or provisional registration or approval or provisional approval) has been issued and sent to your primary/secondary email ID’s as mentioned in the Login.
However due to technical reasons many of the clients not received the email.
How to Download Order for Registration (Form 10 AC) from the site :
e-file >> Income-tax Forms >> View Filed Forms >> Select Form 10A >> click on Download pdf button. Form 10AC will get downloaded on your system.
Conditions subject to which registration is being granted:
1. Prior approval of the Commissioner of Income Tax shall be sought As and when there is a move to amend or alter the objects/rules and regulations of the applicant.
2. Intimation of changes in terms of MOA / Trust deed shall be given immediately to to Office of the Jurisdictional Commissioner of Income Tax.
3. Entity shall maintain accounts regularly and shall get accounts audited in accordance with IT Act 1961.
4. Entity shall furnish ROI within in the timeline.
5. This certificate cannot be used as a basis for claiming non-deduction of tax at source in respect of investments etc. relating to the Trust/ Institution.
There are few other conditions mentioned that need to be complies as well.
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This certificate cannot be used as a basis for claiming non-deduction of tax at source in respect of investments etc. relating to the Trust/ Institution.
Can you explain this condition, is TDS application or not
While downloading Form AC, the signature field is showing “Signature Not Verified”. How to download Verified Form 10AC.
I am unable to download order under section 35 in form 10AC. Can anyone guide about registration process under section 35.
Dear Sir,
I have filled the form 10A but I haven’t received any mail regarding the aprroval or there is no provision showing “Download form10AC” on the path as mentioned by you. I have applied in prior to 30days.
Sir,
After filing 10A, the IT department have sent Form No.10AC – order for provisional registration was sent to us. Now the bank, where our account is held insisting for Form No.10AC – order for registration. They are not accepting provisional registration certificate. what should i do. Please enligten – Regards Vedanth
Thanks for the information, we not received any confirmation in mail. Now we downloaded the order from the above path.
i can’t download the form 10AC , i will send mail to incometax portal but no reply
For few cases its showing like “Access Denied”.. check the Email ID registered in the Society or Trust Login.
Its showing “Access Denied” In IT portal and also I did not receive any email for the same. What should I do?