CBDT has issued Notification No. 19/2021 dated 26th March 2021 which makes it mandatory for all the trusts/ societies/institutions registered under section 12A and 80G to obtain fresh registration in prescribed format

The applicant shall make an application in Form 10A with the Principal Commissioner or Commissioner authorized by the Board on or before the due date which shall be 3months from 01.04.2021 i.e. 30th June 2021 [Now Extended to 31st March 2022]

Procedure for registration

  • Log on to the E-filing portal of income tax department vide https://www.incometaxindiaefiling.gov.in/home
  • Go to “Income Tax Forms” and then “File Income Tax Forms” under e-File tab.
  • Select the Form Name as “Form 10A” and relevant Assessment Year from the drop down list.
  • Select the option of “Prepare and Submit online” in submission mode.
  • Fill in the details as required in the form and attach the required and applicable attachments.
  • Submit the form using digital signatures or EVC as required while return filing.

Details Required

Incorporation/constitution details

  • Section Code (List attached)
  • Nature of activities & Type of Constitution as per Trust Deed/MOA/any other instrument
  • Registration Number & Date of Registration & Name of Authority granting such Registration
  • Details of Other Registrations, if any.

Details of Key Persons

  • Below Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/ Director (s)/ Shareholders holding 5% or more of shareholding / Office Bearer (s) as on the date of application.
  • In case if any of persons is not an individual then provide the following below details of the natural persons who are beneficial owners (5% or more) of such person as on the date of application.

S.No

Name Relation Percentage of shareholding in case of  shareholder Unique Identification Number ID code Address Mobile number

E-mail address

Details of Assets & Liabilities

  • Includes details of long term liabilities, amount of corpus fund, Investments etc.

Income Details

  • Details from Grant received from Government etc.

New Registration Process for Existing Trust-Societies Form 10A

Attachments

  • Self-certified copy of the instrument/document evidencing the creation, or establishment of the applicant (i.e Trust Deed/MOA/any other Instrument)
  • Self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be; (i.e. Registration Certificate)
  • Self-certified copy of existing order granting registration under section 12A or section 12AA or section 12AB, as the case may be
  • Self-certified copy of existing order granting registration under section 80G of the Income-tax Act, as the case may be
  • Self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • Where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, Self-certified copies of the annual accounts of the applicant for a period of immediately three preceding years
  • Self-certified copy of order of rejection of application for grant of approval under clause (23C) of section 10 or Section 80 G, if any;
  • Self-certified copy of existing order granting approval under clause (23C) of section 10;

The Commissioner shall on receipt of such application examine the documents provided by the applicant and issue an order in Form 10AC with sixteen digits Alphanumeric Unique Registration Number.

Application for registration under section 12A/80G/10(23C) select one of the following code in Section Code in Incorporation/constitution details

Section Code
01 Sub clause (i) of clause (ac) of sub -section (1) of section 12A
02 Sub clause (vi) of clause (ac) of sub-section (1) of section 12A
03 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10)
04 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10)
05 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10)
06 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10)
07 Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10)
08 Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10)
09 Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10)
10 Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10)
11 Clause (i) of first proviso to sub-section (5) of section 80G
12 Clause (iv) of first proviso to sub-section (5) of section 80G

Download Form No. 10A and Instructions to fill Form No. 10A

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In case of any queries or clarification, please feel free to write us at [email protected]

Author Bio

Qualification: CA in Practice
Company: JAIN PC and ASSOCIATES
Location: Ahmedabad, Gujarat, India
Member Since: 24 Jun 2021 | Total Posts: 16
Hi there!! Myself CA Mohit Loonkar a practising Chartered Accountant from Ahmedabad. I can be reached at [email protected] LinkedIn: https://www.linkedin.com/in/camohitloonkar/ View Full Profile

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