INSIGHT IN NEW REGISTRATION PROCESS FOR
EXISTING TRUST/SOCIETIES: FORM 10A
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 https://www.incometaxindiaefiling.gov.in/home
- 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 shivanigargfca@gmail.com
Author Bio
I need Affidavit proforma required to apply for 10 A
My trust incorporation date is May 2021, can I file 10A Now? if I file then how to upload the last 3 years’ balance sheet?
IS THERE ANY ESTENSION FOR FILING 12A application
in case of society registered on june 2021 and while filing 10A code selected is 02..what shud i attach as document for three year financia report as it is new trust
My trust is 4 month old, so it is mandatory to attach financial report, and what the details are mention in assets and liabilities coloumn in 10A form.
my society is 5 years old..will it is necessary to upload Fin stat of FY20-21 in 10A?
I have many try to file form no 10A but there portal shown as no response.what I do there are last date coming near. Please guide me
Sir,
We are a voluntary organization We have received 80G and 12AA. Further, we applied in the 10A form against 12AA on 22/12/2020. As such we have received the order for provisional registration up to 2023-24 in 10AC form.
Again, will we submit the application in 10A form against 12AA & 80G which Govt. issued notification recently for renewal of registration of trust/society..
With regards.
Wanting reply against my application regarding submission of 10 A form.
I FILLED NEW APPLICATION FOR REGISTRATION IN FORM 10A AND 10G BEFOR 31 MARCH 2021.
SHOULD I FILLED AGAIN IN THE NEW FORMAT APPLICABLE FORM IN BOTH THE CONDITIONS ?
I CAN’T FIND ANY FORM NAME 10A AT INCOME TAX PORTAL.
PLS HELP HOW CAN GET IT DONE, AS LAST DATE IS 30.06.2021.
Due date for uploading Form 10A/10AB has been extended till 31/08/2021; meanwhile this option will be enable in New Income Tax Portal.
I am not able to get form 10A in the New Income tax site…please help ..thanks in advance
Due date for uploading Form 10A/10AB has been extended till 31/08/2021; meanwhile this option will be enable in New Income Tax Portal.
Whether two seperate form 10A to be filed for registration under sec 12A and 80G
Please reply
I am not able to find Form 10A in the new income tax website. Is it working. Is there any further extention for form 10A
Yes the same issue is being faced by us. After login, one finds that there is no Form 10A available in Income Tax Forms Tab….can we file the same manually?
Any idea where to find the Form 10A ? Please help
New IT website :
After logging in, go to e-file -> Income Tax Forms -> File Income Tax Forms
Click on Persons not dependent on any Source of Income (Source of Income not relevant)
Form 10 A is available on the right hand side.
RENENWAL 12A &80G GUIDE,REGISTRATION
ca aurangabad submitted document for audit 2021
In case of fresh registration of existing Trust Form 10A is to be filed before 30.06.2021 whether annual accounts for F.Y 2020-21 to be filed ?
If yes , whether audited or unaudited ?
In case of fresh registration of existing Trust Form 10A is to be filed before 30.06.2021 whether annual accounts for F.Y 2020-21 to be filed ? If yes , whether audited or unaudited ?
No.In case of fresh registration, You can register any time and time limit of June is not applicable.But annual accounts of maximum 3 years must be submitted. If the trust’s gross receipts during the year 2020-21 exceeds 250000 , auditing and filing of ITR is mandatory . So it’s better to file ITR before submitting the 10A for fresh registration.
I’ve to apply for registration of existing trust under form 10A before 30 June 2021. So will the financials of FY 2020-21 be required to be given even when the due date of ITR/Audit is extended till Sept Oct 21??
If Yes will it be necessary that the accounts muc=st be audited?
If your section code is 01, self certified copy of annual accounts are enough. Auditing is not required while registering for 12 AB .(for Section Code 01).
Self certified copy of annual accounts for financial year 2020-21 must be furnished along with form 10A ( maximum three years annual accounts must be furnished if the trust is in existence for more than three years ) .
Should I apply for registration in case where I had applied for 80G Registration before april 2021and waiting for approval?
Form
if we have not registration certificate u/s 12AA and what you mean of order of granting approval is it mandatory to attaché
if we have not registration certificate u/s 12AA and what you mean of order of granting approval is it mandatory to attaché
Can you please clarify, Form No. 10A is to for fresh registration of existing Trust already registered and Form No. 10AB is for what ??
For registration of trust a new section 12AB has been insterted. so as per section 12ab all trust/ society already registered under 12A/ 12AA are required to reapply for registeration under 12AB section. If a new trust wants to get registeration then applicant can apply for that under sec. 12AB and get provisional registration for 3 years and that trust has to apply for final registration atleast 6 months prior to expiry of abovesaid 3 years and that final registration is for 5 years.
now form 10A is for those trust who are already registered under 12A/12AA and those trust who desires for fresh registration.
form 10AB is when when new trust apply for final registration ( for 5 years) which should be applied atleast 6 months prior to expiry of 3 years .
hope this will helpful for you
Its consider that u have applied for the first time
can anyone tell me what to be selected in section code in form 10A
01 for already registered trust under section 12A/12AA
02 for new trusts.
Very nice article (simple and easy to understand). Good job Shivani
Can you please clarify, Form No. 10A is to for fresh registration of existing Trust already registered and Form No. 10AB is for what ??
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
Intresting and really helpful
Great article! Very helpful
Great article!