Permanent Registration of Charitable Trust by filing Form NO. 10AB: Representation for releasing the Utility
To
The Chairman
Central Board of Direct Taxes
New Delhi-01.
Subject: Release of the utility for filing of the Form No. 10AB (Permanent Registration of the Charitable Trust) of the Income Tax Rules-1962
Respected Sir,
At the outset, we appreciate numerous initiatives taken by the CBDT in bringing the more transparent and better e-governance system in the taxation of the charitable trust.
A welcome concept of “Provisional Registration” has been introduced in section 12AB of the Income Tax Act.
In this regard, we would like to make the following for your kind consideration:
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As per New procedure for registration, it is mandatory for all the charitable trusts who have been granted provisional registration to apply for Permanent Registration U/s 12AB within 6 months from the commencement of the charitable activities.
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For permanent Registration, the trust has to make an application in Form No. 10AB.
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It is respectfully submitted that there are a lot of trusts who have already been granted the provisional registration and they have commenced the charitable activities. The period of 6 months has also expired in such cases. Yet, the trusts are not able to make the application for permanent registration for the reason that the utility for filing Form No. 10AB has not been made available at the income tax portal at www.incometax.gov.in
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This is causing genuine hardship for all such trusts and it is requested to kindly do the needful to release the utility so that application for permanent registration can be done by all such trusts.
