Form 10AB Registration: Time Limits for Trusts

This query is : Resolved

Quick Summary

This discussion clarifies the time limits for trusts applying for final registration under Section 12AB using Form 10AB. For existing trusts that commenced activities before the new registration section, the deadline to file Form 10AB is by 30th September 2022, following an extended due date. This is crucial for obtaining final registration after receiving provisional approval.

gauri agrawal

gauri agrawal (Querist)
Follow

01 April 2022 A trust is in operation i.e performing charitable activities since long but has never applied for registration u/s 12A. After the introduction of new section the trust applied for registration for the first time and provisional registration was alloted.
Now my query is regarding the time limit by which the abovesaid trust should file 10AB to get final registration for 5 years, as the condition of within six months from commencement of activities seems impractical. Experts please guide

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

02 April 2022 The Time limit for making application in Form 10AB for all the Trust/ Institutions who got the provisional registration or approval for a period of 3 years for registration u/s 12AB shall be earlier of the Following 6 months prior to the date of expiry or Within 6 months of commencement of activities.
So apply for it.

gauri agrawal

gauri agrawal (Querist)
Follow

02 April 2022 Sir my query was in relation to existing trust who have already commence activities prior to obtaining registration under new section

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

02 April 2022 In such a case file 10AB on or before 30th September 2022 within the extended due date.

gauri agrawal

gauri agrawal (Querist)
Follow

02 April 2022 Thank you sir for your valuable advise

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now