Question And Answer
Subject: What is the new procedure for Registration of charitable Trust ?
Querist: swapnil
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Date: May 3, 2021
Query asked by swapnil

What is the law and procedure to be followed for renewal of Registration as per new provision of Section 12AB of the Income tax Act, 1961 (Act)?

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The new provision of section 12AB of the Act, was introduced vide Finance Act, 2020. The same was made applicable from April 01, 2021. However, on account of the pandemic, the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 was enacted which further postponed the due date several times. Finally, the same is made applicable from April 01, 2021.

The provision is applicable to all the existing charitable and religious institutions registered under section 12A, section 12AA, section 10(23C) and section 80G of the Act. The Applicant is required to fill Form No. 10A with the requisite documents before the concerned Authority within three months from April 01, 2021. The Authority upon perusing through the documents shall pass an Order, in writing, either allowing the registration for a period of 5 years or rejecting the application after giving a reasonable opportunity of being heard.

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