Effective Date:

All the existing trusts and institutions registered under section 12AA of Income Tax Act, 19861 shall re-register themselves under section 12AB w.e.f. 01.04.2021

Registration u/s 12AB:

Registration granted u/s 12AB shall remain valid for 5 years. (3 years in case of provisional registration)

Forms to be filled:

Form 10A: (Last date of filling – 31.08.2021)

  • Application for revalidation of registration/approval for existing organizations registered/approved under section 12A/12AA/80G.
  • Application for provisional registrations/approval under section 12AB/80G

Form 10AB: (Last date of filling – 31.08.2021) (before 6 months of expiry of previous registration)

  • Conversion of provisional registration into regular registration
  • Renewal of registration/approval after five years
  • Activating inoperative registration under section 10(23C)/10(46)
  • Re-registration for modification of objects for entities registered u/s 12

Documents to be submitted:

  • Self-certified copy of the registration certificate
  • Self-certified copy of trust deed (in case of public trust)
  • Self-certified copy of FCRA (Foreign Contribution (Regulation) Act, 2010) Registration Certificate (If any)
  • Self-certified copy of existing order granting registration under section 10/12A/12AA/12AB/ 80G
  • Self-certified copy of an order of rejection of application for grant of registration under section 12A/12AA/12AB/ 80G (if any)
  • NGO Darpan ID and registration detail
  • Activity Report since registration or last three years (From FY 2018-19 to 2020-21)
  • Self-certified copies of the annual accounts with audit report since registration or last three years (From FY 2018-19 to 2020-21)
  • List of governing body/ Trustees/ shareholders/ directors along with their name, address, PAN No., Email & contact no.
  • Amount of expenditure incurred for religious activity since registration or last three years (From FY 2018-19 to 2020-21)
  • Note on the activities of the applicant

Author Bio

Qualification: Student - CA/CS/CMA
Company: TaxChela
Location: Surat, Gujarat, India
Member Since: 11 May 2021 | Total Posts: 5
Hi, I am Kush, I am a CA Aspirant, born and raised in Surat, Gujarat. Always open to learn new things. View Full Profile

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September 2021