An Overview of the Time limit for registration under the Income Tax Act-1961

An Overview of the Time limit for registration under the Income Tax Act-1961

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An Overview of the Time limit for registration under the Income Tax Act-1961

 
  1. 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.
 
  1. 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

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