Address Change to another state of a Registered Trust with 12AB approval

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VENKATESHWARA CHALLAGALLA (Querist)
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03 February 2026 We desire to shift the registered charitable trust with 12AB approval from Chennai (Tamilnadu) to Hyderabad (Telangana). What is the process to do so?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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04 February 2026 Shifting the trust’s address to another State does NOT cancel or invalidate 12AB approval, provided the objects of the trust remain unchanged and due intimations are made.
Inter-state shift of trust is fully permitted

12AB approval remains valid

Only procedural compliance is required

No re-registration or fresh approval if objects are unchanged

VENKATESHWARA CHALLAGALLA

VENKATESHWARA CHALLAGALLA (Querist)
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04 February 2026 Thank you for the response. What is the procedure to change the address from one state to another?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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05 February 2026 To shift a 12AB-approved charitable trust from Chennai to Hyderabad, pass a trustee resolution, amend the trust deed only if the address is fixed, update records with the local registrar, correct PAN details, and file Form 10AB for address modification on the Income-tax portal. The 12AB approval remains fully valid, and no fresh registration is required as long as the trust’s objects remain unchanged.

VENKATESHWARA CHALLAGALLA

VENKATESHWARA CHALLAGALLA (Querist)
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05 February 2026 Thank you for the detailed reply. Since there is an interstate transfer, should we register the amendment to the trust deed in Chennai or in Hyderabad? If it is in Chennai, this means all future changes, such as trustees, etc., should also be done at Chennai though the new address in Hyderabad.

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