New Rules for Approval & Registration of Trusts – Registration mandatory before 30/06/2021
AMENDED TRUST REGISTRATION PROCEDURES
The Central Board of Direct Taxes (CBDT) has issued Notification no. 19/2021 dated 26th March 2021 pertaining to procedure for registration including reapproval/revalidation of existing 12A / 12AA / 80G registrations.
Date of Effectiveness
The new Rules and Forms will be applicable from 1st April 2021 and all charitable trusts and institutions already registered u/s 12A or 12AA or having 80G certificate must apply for reapproval/revalidation of their registration before 30th June 2021*Procedure for Re-approval of Tax Exemptio
Charitable trusts and institutions already registered u/s 12A or 12AA or 80G must reapply in Form No.10A anytime between 1st April to 30th June 2021. The renewed registration will be valid for a period of five years.
The application must be submitted electronically (online) and verified digitally or through EVC
