Charitable trust provisional registartion

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A charitable trust's application for final registration under Section 10AB was rejected because required documents were not submitted on time, making the application time-barred. Although their provisional registration is valid until March 31, 2024, they missed the deadline for conversion. The trust is seeking advice on reapplying for final registration, including the correct sub-clause under Section 12A to use for the new application.

Nilesh Mehta

Nilesh Mehta (Querist)
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06 November 2023 We submitted an application to convert our provisional registration into a final registration for our charitable trust under section 10AB because we have initiated trust activities. The Income Tax Officer requested specific documents, but regrettably, we missed the notice and failed to provide the required documents within the stipulated time frame. Consequently, the officer has rejected our application on the grounds of it being time-barred. It's worth noting that our provisional registration valid until March 31, 2024. Please suggest what to do.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 November 2023 Again file final registration under section 10AB with a revised date of commencement within 6 months of current date.
Ignore claim of exemption for the earlier date.

Nilesh Mehta

Nilesh Mehta (Querist)
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07 November 2023 under which code we need to reapply-
01-Sub clause (ii) of clause (ac) of sub -section (1) of section 12A
02-Sub clause (iii) of clause (ac) of sub-section (1) of section 12A
03-Sub clause (iv) of clause (ac) of sub -section (1) of section 12A
04-Sub clause (v) of clause (ac) of sub-section (1) of section 12A
4A-Item (B) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A

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