24 September 2025
Is it required to submit ITR for charitable trust / societies before submitting form 10AB for renwal of Registration. If so the Form 10BB not inserted by the Department
24 September 2025
Yes, charitable trusts and societies must submit their Income Tax Return (ITR) before or along with the submission of Form 10AB for renewal of registration, as the application generally requires details related to returns and audited accounts for the previous years.
Utility to file form 10BB is available on efiling site as under::
Form 10BB (A.Y. 2023-24 Onwards) Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution which is required to be furnished under clause (b) of the tenth proviso to clause (23C) of section 10 or a trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of section 12A
Form Utility (Version 1.4.1) (116 MB) Date of first release of Form Utility 11-Oct-2023 Date of Latest release of Form Utility 21-Aug-2025