All about Form No. 10A: Registration of Charitable Trusts & Institutions

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All about Form No. 10A:  Registration of Charitable Trusts & Institutions 

 

 

The CBDT has notified form No. 10A i.e., Application for registration or provisional registration or intimation or approval or provisional approval vide Notification no. 19/2021 dated 26/03/2021. It may be noted that the form is too simple once taxpayers get acquitted with the sections & scheme of taxation of the trusts.

Most of the details are in auto populated form and the same is extracted from the data submitted at the time of filing ITR.

Key feature & contents of Form No. 10A are as under:

  1. All charitable trust who were having registration under Section 12A or section 12AA of the Income-tax Act, 1961 or who were having approval u/s 10(23C) are now required to get re-registration.
  2. It may be noted that for each unique section code as specified in section code list specified in Form 10A, trust is required to file a separate application in Form 10A.
  3. Separate application is required to be filed in case registration is sought under more than one sections. Single application in Form 10A is not possible in such cases as the relevant section code from Section Code list is required to be selected for making an application. The utlitiy doesn’t allow selection of multiple section codes in Form 10A for obtaining registration under different sections of the Act.
  4. Trusts are not required to select Nature of Activities as far as section code selected is related to Section 35(1). In such cases, other fields are blocked on selection of Section code 13 which is related to Section 35(1)-Clause(ii)-Scientific Research-Research Association”.
  5. It may be noted that there are various files which are required to be uploaded with the online Form No. 10A. While uploading an attachment, Trust or Institution is required to consider following:
  6. Attachment should be in pdf format
  7. Documents must have a scan clarity of 300 DPI .

iii.              If the original document is illegible or it is available in vernacular language then it has to be translated and uploaded in English translated version, neatly typed in A4 sheet with 54 cm margin across all sides along with the original document thereof.

  1. Trusts are not required to disclose the details of assets and liabilities in Form 10A if selected section code is “14-Fifth Proviso to Sec 35(1)-Clause(ii)-Scientific Research- University, college or other institution.
  2. Trusts are not required to enter details of Assets and Liabilities, if section code (13 to 19) selected is relating to Section 35(1) and hence, the related fields are grayed off in the form itself.to
  3. Assets and Liabilities is required to be entered only if the trust has selected any of the Section Code:
  4. 02-Sub clause (vi) of clause (ac) of sub-section (1) of section 12A
  5. 07-Clause (iv) of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (iv) of clause (23C) of section 10)

iii.     08-Clause (iv) of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (v) of clause (23C) of section 10)

  1. 09-Clause (iv) of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (vi) of clause (23C) of section 10)
  2. 10-Clause (iv) of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (via) of clause (23C) of section 10)
  3. 12-Clause (iv) of first proviso to sub-section (5) of section 80G or

Similarly, Assets and Liabilities is required to be entered in following cases, only if the trust has selected “No” as option in response to the question “Has return of income been filed for the last assessment year for which the due date has expired” and any of following dropdown value is selected in “Section Code”

  1. 01-Sub clause (i) of clause (ac) of sub-section (1) of section 12A
  2. 03-Clause (i), of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (iv) of clause (23C) of section 10)

iii.     04-Clause (i), of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (v) of clause (23C) of section 10)

  1. 05-Clause (i), of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (vi) of clause (23C) of section 10)
  2. 06-Clause (i), of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (via) of clause (23C) of section 10)
  3. 11-Clause (i) of first proviso to sub-section (5) of section 80G
  1. As far as the question “Has return of income been filed for the last assessment year for which the due date has expired”, it may be noted that it is not required to be filled. It is non editable, auto populated data and the form takes the data from income tax portal on the basis of PAN and after verifying its own data
  2. It may be noted that the religious trusts are not eligible for section 80G benefit.
  3. If Trust or Institution has selected Section Code “12-Clause (iv) of first proviso to sub-section (5) of section 80G” (i.e., trust in religious activities) in Form 10A, only in that case “Religious Activities details” Section in the form will be enabled and Trust or Institution need to fill the relevant details. If Section code selected is other than Section Code 12 then all the section of Religious Activities details will be blocked off and in such cases no data is required to be filled by the Trust or Institution.
  1. As far as information related to“Income details” is concerned, it may be noted that Trust or Institution is not required to enter Income details, if section code selected is relating to Section 35(1) and hence the relevant column will be blocked for data entry.
    Income details is required to be provided only if any Trust or Institution has selected any of the Section Code:
  2. 02-Sub clause (vi) of clause (ac) of sub-section (1) of section 12A
  3. 07-Clause (iv) of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (iv) of clause (23C) of section 10)

iii.     08-Clause (iv) of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (v) of clause (23C) of section 10)

  1. 09-Clause (iv) of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (vi) of clause (23C) of section 10)
  2. 10-Clause (iv) of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (via) of clause (23C) of section 10)
  3. 12-Clause (iv) of first proviso to sub-section (5) of section 80G.

similarly, income details is not required to be filled if option “No” is selected in response to “Has return of income been filed for the last assessment year for which the due date has expired” and any of following dropdown value is selected in “Section Code”

  1. 01-Sub clause (i) of clause (ac) of sub-section (1) of section 12A
  2. 03-Clause (i), of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (iv) of clause (23C) of section 10)

iii.     04-Clause (i), of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (v) of clause (23C) of section 10)

  1. 05-Clause (i), of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (vi) of clause (23C) of section 10)
  2. 06-Clause (i), of first proviso to clause (23C) of section 10 (for Trusts or Institutions covered under sub-clause (via) of clause (23C) of section 10)
  3. 11-Clause (i) of first proviso to sub-section (5) of section 80G

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