Form 9A and form 10

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For public charitable trusts, Form 9A is filed when income cannot be applied due to unavoidable reasons like non-receipt, allowing it to be carried forward. Form 10 is used when income is intentionally accumulated for a specific charitable purpose for up to five years. Generally, both forms cannot be filed together as they represent different income treatments; the trust must select the appropriate form based on the circumstances.

ESMAIL SITABKHAN

ESMAIL SITABKHAN (Querist)
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03 September 2025 INCASE OF PUBLIIC CHARITABLE TRUST UNDER WHAT CIRCUMSTANCES FORM 9A AND FORM 10 HAS TO BE FILED??? WHETHER BOTH ARE TO BE FILED TOGETHER OR ANYONE HAS TO BE FILED???? AND IF BOTH ARE FILED WHETHER IT IS ALLOWABLE OR NOT???

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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03 September 2025 Form 9A is filed when the trust is unable to apply at least 85% of its income during the financial year due to unavoidable reasons such as non-receipt of income. It allows the trust to carry forward the unspent income to be applied in the next financial year. There is no requirement to specify the purpose of this deferred application. It is a temporary postponement and must be filed before the due date of the income tax return.

Form 10 is filed when a trust intends to accumulate income for a specified charitable or religious purpose for a longer term, up to a maximum of five years. The trust must clearly specify the purpose and invest the accumulated amount according to prescribed modes under the Act. This form is also filed before the income tax return due date.
If both are filed, it is typically not allowable as they represent different classifications of income treatment under the law. The trust must choose the correct form according to the reason for non-application of income.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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20 September 2025 Good Luck..

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