Renewal of registration of trust/ societies

CBDT vide notification No- 19/2021 dated 26th March 2021 has issued Income Tax (6th Amendment) Rules 2021 which now mandated all the trust/societies/ institutions/ fund/ hospitals (hereinafter called “applicant”) registered under Section 12A and 80G or Section 12AA to obtain fresh registration in the prescribed format under Sec 10(23C) of the Act.

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.

Procedure for registration

  • Log on to the E-filing portal of income tax department vide
  • Go to “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.

Documents for registration

  • Where the applicant is created or established, under an instrument, self-certified copy of such instrument
  • Where the applicant is created or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation
  • 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;
  • Self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • Self-certified copy of existing order granting approval under clause (23C) of section 10;
  • Self-certified copy of order of rejection of application for grant of approval under clause (23C) of section 10, if any;
  • Self-certified copies of the annual accounts of the applicant for a period of immediately three preceding years
  • Where a business undertaking is held by the applicant as per the provisions of sub-section (4) of section 11,self-certified copies of the annual accounts and reports under Sec 44AB of such business undertaking for immediately three preceding years
  • Note on the activities of the applicant.

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.

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

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Qualification: CA in Practice
Company: Shivani Garg & Co, Chartered Accountants
Location: delhi, Delhi, India
Member Since: 06 Apr 2021 | Total Posts: 1

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  1. Mahesh says:

    Can you please clarify, Form No. 10A is to for fresh registration of existing Trust already registered and Form No. 10AB is for what ??

    1. Shivani says:

      Form 10AB is required:
      1. Where Trust is registered and such registration is due to be expired, before 6 months of such expiry.
      2. where Trust is provisionally registered, before 6 months of such expiry.
      3. Where there is change in object clause

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April 2021