An Overview of the Time limit for registration under the Income Tax Act-1961
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The time limit for registration of the charitable trust has been extended to 31st March 2022 for all the existing trust due to 2nd Wave of Covid – 19.
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The original due dates and the forms applicable for trusts were as under:
Sub-clause of clause (ac) of section 12A(1) |
Category of Trusts & Institutions |
Time limit for filing application for registration with the Income Tax Department |
Applicable Form |
Time limit for passing order |
(i) |
Trusts or societies already registered u/s 12A or 12AA |
Within 3 months from 1st April 2021 |
Form 10A |
Within 3 months from the end of the month in which the application is received |
(ii) |
Trusts or institutions which are registered under section 12AB and the period of the said registration is due to expire |
At least 6 months before the expiry of the said period |
Form 10AB |
Within 6 months from the end of the month in which the application was received |
(iii) |
New trusts or institutions which have been granted provisional registration under section 12AB (Trusts opting for provisional to final registration for 5 years) |
At least 6 months before the expiry of the provisional registration or within 6 months of commencement of its activities, whichever is earlier |
Form 10AB |
Within 6 months from the end of the month in which the application was received |
(iv) |
Trusts or institutions whose registration has become inoperative due to first proviso to section 11(7) of the Act. Registration u/s 12A or 12AA shall become inoperative from the date on which the trust or institution is granted registration u/s 10(23C) |
At least 6months before the commencement of the assessment year from which the said registration is sought to be made operative |
Form 10AB |
Within 6 months from the end of the month in which the application was received |
(v) |
Trusts or institutions who has adopted or undertaken modifications of the objects which do not conform the conditions of registration |
Within a period of 30 days from the date of adoption or modification |
Form 10AB |
Within 6 months from the end of the month in which the application was received |
(vi) |
In any other case (including fresh provisional registration) |
At least 1 month before commencement of the previous year relevant to assessment year from which the said registration is sought |
Form 10A |
Within 1 month from the end of the month in which the application is received |