04 March 2014
I want to register charitable trust U/s 12 A I have already submitted the application for It however I.T.O. has asked to submit form 10 B now my question is whether unregistered trust is required to submit form 10 B ? as 10B consist section reference of 11 which is nothing but the exemption section for trust which will be applicable only after registration U/s 12 A .
04 March 2014
as such it is applicable to trusts/entities registered under 12A.
I recently faced a similar problem. So we issued the normal audit report only. However, when the AO insisted we issued the 10B with cover letter stating that it is being issued only in order to comply with the AO's instructions. (please note that 12A registrations can be retrospective too. So in such cases 10B becomes relevant)