Form 10A: New Registration Process for existing Trust and Societies

Last Updated On: March 19, 2022, 2:03 p.m.
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FORM 10A: REGISTRATION PROCESS FOR EXISTING TRUST/SOCIETIES 

 

CBDT has issued Notification No. 19/2021 dated 26th March 2021 which makes it mandatory for all the trusts/ societies/institutions registered under sections 12A and 80G to obtain fresh registration in the prescribed format.

 

Form 10A with the Principal Commissioner or Commissioner authorized by the Board on or before the due date which shall be 3months from 01.04.2021 i.e. 30th June 2021 Now Extended to 31st March 2022.

 

 

Procedure for registration:

  • Log on to the E-filing portal of the income tax department vide https://www.incometaxindiaefiling.gov.in/home
  • Go to “Income Tax Forms” and then “File Income Tax Forms” under the e-File tab.
  • Select the Form Name as “Form 10A” and relevant Assessment Year from the drop-down list. Select the option of “Prepare and Submit online” in submission mode.
  • Fill in the details as required in the form and attach the required and applicable attachments.
  • Submit the form using digital signatures or EVC as required while return filing.

 

What are the details required?

Incorporation/Constitution:

  • Section Code (List attached)
  • Nature of activities & Type of Constitution as per Trust Deed/MOA/any other instrument
  • Registration Number & Date of Registration & Name of Authority granting such Registration
  • Details of Other Registrations, if any.

 

What are the Details of Assets & Liabilities required

Includes details of long-term liabilities, amount of corpus fund, Investments, etc.

 

Income Details

Details from Grant received from Government etc.

 

Attachments required:

  • Self-certified copy of the instrument/document evidencing the creation, or establishment of the applicant (i.e Trust Deed/MOA/any other Instrument)
  • Self-certified copy of the registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be; (i.e. Registration Certificate)
  • Self-certified copy of existing order granting registration under section 12A or section 12AA or section 12AB, as the case may be
  • Self-certified copy of existing order granting registration under section 80G of the Income-tax Act, as the case may be
  • Self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • Where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made,
  • Self-certified copies of the annual accounts of the applicant for a period of immediately three preceding years
  • Self-certified copy of an order of rejection of application for grant of approval under clause (23C) of section 10 or Section 80 G, if any;
  • Self-certified copy of existing order granting approval under clause (23C) of section 10; 




 


 

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