Regarding form 10
This query is : Resolved
30 September 2013
If charitable trust has claimed exemption under caluse 2 of Section 11(1) then also is he required to make declaration under form 10 to the assessing officer?
Nikhil Kaushik
(Expert)
01 October 2013
Yes. Needs to be filed before the due date under section 139(1).
17 October 2013
thanx but I have read that Form 10 is required while claiming exemption under Section 11(2) and not while claiming exemption under clause 2 of 11(1)
20 July 2025
You're absolutely right to seek clarity — there's often confusion between Section 11(1)(a)/(b) and Section 11(2) in the context of Form 10.
✅ Clarification on Form 10 Requirement
Section 11(1)(a)/(b):
A charitable/religious trust can accumulate up to 15% of its income without any conditions or declarations.
👉 No need to file Form 10 for this accumulation.
Section 11(2):
If the trust wants to accumulate income beyond 15% (for specific purposes to be spent over up to 5 years),
👉 Form 10 is compulsorily required to be filed with the Assessing Officer (electronically) before the due date under Section 139(1).
🔍 Your Question:
"If a trust claims exemption under clause (2) of Section 11(1), is Form 10 required?"
If by "clause (2) of 11(1)" you actually mean Section 11(2) — then yes, Form 10 is required.
If you mean Section 11(1)(a)/(b) — where the trust is simply applying income and accumulating up to 15% — then no Form 10 is required.
✅ Clarification on Form 10 Requirement
Section 11(1)(a)/(b):
A charitable/religious trust can accumulate up to 15% of its income without any conditions or declarations.
👉 No need to file Form 10 for this accumulation.
Section 11(2):
If the trust wants to accumulate income beyond 15% (for specific purposes to be spent over up to 5 years),
👉 Form 10 is compulsorily required to be filed with the Assessing Officer (electronically) before the due date under Section 139(1).
🔍 Your Question:
"If a trust claims exemption under clause (2) of Section 11(1), is Form 10 required?"
If by "clause (2) of 11(1)" you actually mean Section 11(2) — then yes, Form 10 is required.
If you mean Section 11(1)(a)/(b) — where the trust is simply applying income and accumulating up to 15% — then no Form 10 is required.
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