New charitable Trust Registration:
Chart showing Forms & Time Limit
Here is a chart showing the Forms Number for Registration of New Charitable Trust & Time limit for making the Registration under section 12A(1)(ac) and section 12(AB)
Sub-clause of clause (ac) of section 12A(1) |
Nature of Persons covered |
Time limit for filing application for registration |
Applicable Form |
Time limit for passing order |
(i) |
Trusts or institutions which are having existing registration u/s 12A or 12AA (Migration from section 12A/12AA to section 12AB) |
Within 3 months from 1st April, 2021 i.e. up to 30th June, 2021[Now Extended to 31st March 2022] |
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 |
Atleast 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) |
Atleast 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) |
Atleast 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) |
Atleast 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 |
How long the permanent Registration under section 12AB will be valid?
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In case of trusts or institutions which are having existing registration u/s 12AA shall apply for registration u/s 12AB online by 30-06-2021 in Form 10A ([Now Extended to 31st March 2022].
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The validity of registration u/s 12AB shall be for 5 years.
-
Provisional registration shall be granted for a period of 3 years.
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For this purpose, CBDT has issued Notification No. 19/2021 dated 26th March 2021 which makes it mandatory for all the trusts/ societies/institutions registered under section 12A and 80G to obtain fresh registration.
